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Tax Policy Reform and
Economic Growth (OECD Tax Policy Studies No. 20) |
In the wake of the recent
financial and economic crisis, many OECD countries face the challenge of
restoring public finances while still supporting growth. This report
investigates how tax structures can best be designed to support GDP per capita
growth.
The analysis suggests a tax and economic growth ranking order
according to which corporate taxes are the most harmful type of tax for
economic growth, followed by personal income taxes and then consumption taxes,
with recurrent taxes on immovable property being the least harmful tax.
Growth-oriented tax reform measures include tax base broadening and a reduction
in the top marginal personal income tax rates. Some degree of support for
R&D through the tax system may help to increase private spending on
innovation. |
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But
implementing pro-growth tax reforms may not be easy. This report identifies
those public and political economy tax reform strategies that will allow policy
makers to reconcile differing tax policy objectives and overcome obstacles to
reform. It stresses that with clear vision, strong leadership and solid tax
policy analysis, growth-oriented tax reform can indeed be
realized.
Table of contents:
- Summary
- Part I. Taxation and Economic Growth
Recommendations and Reforms in OECD Countries
- Chapter 1. Growth-oriented Tax Policy Reform
Recommendations
- Chapter 2. How Do Trends in the Composition of
Tax Receipts and in Tax Rates Compare with the "Tax and Growth"
Recommendations?
- Part II. Making Growth-Oriented Tax Reforms Happen
- Chapter 3. Obstacles to Fundamental Tax
Reforms
- Chapter 4. Strategies for Successfully
Implementing Growth-oriented Tax Reforms
- Part III. Further Analysis of the "Tax and Growth"
Tax Policy Recommendations
- Chapter 5. Tax Design Considerations
- Chapter 6. Taxation, Economic Growth and
Sustainable Tax Revenues
- References
- Annex A. The 2010 Tax Reform Process in
Denmark
- Annex B. The OECD Tax and Growth Study
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| DESCRIPTION |
| Publisher |
OECD |
| Year of release |
2010 |
| Format |
Softcover |
| Pages |
154 |
| Catalogue No. |
232010131P |
| Price |
62.10$ |
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| Bilingual |
No, (Not translated in French) |
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