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Choosing a broad base, low rate approach to taxation.

Author: Ana Cebreiro; Organisation for Economic Co-operation and Development.
Publisher: Paris : OECD, ©2010.
Series: OECD tax policy studies, no. 19.
Edition/Format:   Print book : International government publication : EnglishView all editions and formats
Summary:
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  Read more...
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Material Type: Government publication, International government publication, Internet resource
Document Type: Book, Internet Resource
All Authors / Contributors: Ana Cebreiro; Organisation for Economic Co-operation and Development.
ISBN: 9789264091313 9264091319
OCLC Number: 695035863
Notes: "This publication has been prepared in the OECD Secretariat by Ana Cebreiro"--Page 3.
Description: 153 pages : illustrations ; 27 cm.
Contents: Broad base-low rate approach, scope and limitations --
Where is there scope for base-broadening --
Evaluating tax provisions, some examples --
Base-broadening and targeted tax proviosions, political and distributional considerations.
Series Title: OECD tax policy studies, no. 19.

Abstract:

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 influence governments' tax decisions, 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.--Publisher's description.

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