recurrent themes, as well as some of the most important tax reform proposals put forward over the past two decades. It finds …

We use the IMF's Global Fiscal Model to evaluate recent proposals to reform social security and the tax system in the … income is beneficial, but only if the reform is revenue neutral. Debtneutral social security and tax reform in the United …

including reducing some direct tax rates, should be considered. The overall reform package could be made broadly revenue neutral …

a theoretical and empirical assessment of the Brazilian ACE variant. The main finding is that the Brazilian reform … increased. Investment appears to have benefited from the reform, although the extent to which this was due to the new structure …

This paper provides an overview of the key economic factors that shape tax policy reform in many high-income countries … respect to tax rates and revenue ratios over the last some 20 years, and discusses selected structural reform initiatives that … with the restructuring of corporate tax, the impact of corporate taxes on FDI, key reform initiatives including dual income …