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Choosing a Broad Base - Low
Rate Approach to Taxation (OECD Tax Policy Studies No. 19) |
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)?
Although many countries have broadened their tax
bases over the past 30 years, targeted tax provisions, notably tax
expenditures, continue to be significant. Like public expenditure, targeted tax
reliefs mean that (other) tax rates need to be higher in order to finance these
reliefs. This report therefore discusses whether such tax provisions continue
to be worthwhile. It includes an annex covering country-specific revenue
forgone estimates of tax expenditures for selected OECD countries. |
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This report also
identifies political factors, including the lobbying of influential interest
groups, as the main obstacles to base-broadening reforms, and it considers how
reforms can be best packaged and presented to overcome such
obstacles.
Table of Contents:
- List of Acronyms
- Executive Summary
- Introduction
- Chapter 1. Broad Base – Low Rate Approach:
Scope and Limitations
- Chapter 2. Where is there Scope for
Base-broadening?
- Chapter 3. Evaluating Tax Provisions: Some
Examples
- Chapter 4. Base-Broadening and Targeted Tax
Provisions: Political and Distributional Considerations
- Annex A. Revenue Forgone Estimates of Main Tax
Expenditures in OECD Countries
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| DESCRIPTION |
| Publisher |
OECD |
| Year of release |
2010 |
| Format |
Softcover |
| Pages |
156 |
| Catalogue No. |
232010181P |
| Price |
80.50$ |
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| Bilingual |
No, (Not translated in French) |
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