[PDF.67ic] Choosing A Broad Base - Low Rate Approach To Taxation: OECD Tax Policy Studies

Choosing A Broad Base - Low Rate Approach To Taxation: OECD Tax Policy Studies

[PDF.nh66] Choosing A Broad Base - Low Rate Approach To Taxation: OECD Tax Policy Studies

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 | #11228044 in Books |  2010-11-15 | Format: Large Print | Original language:English | PDF # 1 |  10.63 x.35 x7.48l,.81 | File type: PDF | 156 pages

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Many countries will likely face the need to increase tax revenues, as part of fiscal consolidation, during the next few years. But how is this best done? And what are the considerations when choosing between raising tax rates and broadening the tax base by scaling back or abolishing targeted tax provisions (such as allowances, exemptions and preferential rates)? This report aims to answer such questions by taking a close look at the economic and political factors that...

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