Ebook: No. 13 : OECD Tax Policy Studies. 13.
Author: coll.
- Tags: Income tax -- OECD countries, Fiscal policy -- OECD countries, Entrepreneurship -- OECD countries, Entrepreneurship, Fiscal policy, Income tax, OECD countries
- Series: OECD tax policy studies Fundamental reform of personal income tax.
- Year: 2006
- Publisher: OECD
- City: Paris
- Language: English
- pdf
In a drive to encourage risk-taking, entrepreneurship and competitive fiscal advantage, many OECD countries have reformed their personal income tax system fundamentally over the last two decades. At the same time, governments are aware that they must maintain taxpayer's faith in the integrity of their tax systems to fund public spending. Fairness and simplicity have become the byword of reformers, but the double Read more...