Tax Reform

Tax reform is the process of changing the way taxes are collected or managed by the government and is usually undertaken to improve tax administration or to provide economic or social benefits. Tax reform can include reducing the level of taxation of all people by the government, making the tax system more progressive or less progressive, or simplifying the tax system and making the system more understandable or more accountable. Numerous organizations have been set up to reform tax systems worldwide, often with the intent to reform income taxes or value added taxes into something considered more economically liberal. Other …



EPRS: European Parliamentary Research Service · 1 December 2023 English

It encouraged the Member States to apply economic instruments, such as environmental taxation, green tax reforms and extended

CSEP: Centre for Social and Economic Progress · 1 December 2023 English

TEhe Cmentre for Social and Economic Progress (CSEP) conducts in-depth, policy-relevant research and provides evidence-based recommendations to the challenges facing India and the world. [...] CSEP is based in New …

Way Forward growth and development.a In any tax reform, it is evident that the Union and ,Howeaveyr

IMF: International Monetary Fund · 30 November 2023 English

Geoeconomic fragmentation (GEF) is becoming entrenched worldwide, and the European Union (EU) is not immune to its effects. This paper takes stock of GEF policies impinging on—and adopted by—the EU …

following the introduction of the US corporate tax reform (2017 US Tax Cut and Jobs Act) and, to a lesser

World Bank Group · 28 November 2023 English

This report assesses the impact of fiscal policy, both revenue and expenditure, on inequality and poverty in the Dominican Republic. On the revenue side, the analysis focuses on the personal …

Despite several tax reforms that were implemented between 2001 to 2012, the 2018 tax-revenue collection amounted to RD$549.9

ADB: Asian Development Bank · 28 November 2023 English

This book celebrates the 50-year partnership between Bangladesh and ADB and explores how they have worked together to reduce poverty, develop the country’s rural and private sectors, and target inclusive, …

Tax reforms boosted revenues and trade policy reforms led to greater trade openness.

IMF: International Monetary Fund · 28 November 2023 English

Nauru faces structural challenges due to its small size and remoteness, and is highly dependent on imports. The narrow revenue base comprises fishing license fees, residual phosphate processing, and revenue …

Directors agreed that tax reforms anchored in strong policy commitment and public support are needed to generate more sustainable In addition, policy commitment and public support are key to the success of tax reforms. Box 3.

AEI: American Enterprise Institute for Public Policy Research · 27 November 2023 English

This paper presents a critique of a recent analysis by my friends and colleagues Kyle Pomerleau and Shuting Pomerleau in the pages of Tax Notes Federal examining policy alternatives for … working-families/

ADB: Asian Development Bank · 27 November 2023 English

This working paper highlights Armenia’s progress and needs in scaling up finance for comprehensive adaptation investments and fiscal planning to deepen resilience to climate change.It presents a three-function framework that …

capacity and resources and based on property tax reform may have more financial means in future to invest

Amnesty International · 22 November 2023

and that of partners, that human rights should be at the heart of any international corporate tax reform process and eventual treaty. This will ensure that states’ existing human rights obligations both

NBER: National Bureau of Economic Research · 22 November 2023 English

Tax harmonization entails a uniform rate that may not suit all governments. Harmonization can advance collective governmental objectives only if the standard deviation of tax rates is less than the …

local governments: Evidence from a property tax reform in Finland, Journal of Public Economics, August 1169-1186. Sørensen, Peter Birch, Company tax reform in the European Union, International Tax and

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