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 …

The tax on immovable property has been characterized as probably the most unpopular among tax instruments, in part … because it is salient and hard to avoid. But economists continue to emphasize the virtues of the property tax owing to its … in property tax reform globally, and discusses the many policy and administrative issues that must be carefully …

energy/environmental tax systems in Germany, Sweden, Turkey, and Vietnam suggests that there is substantial scope for policy … reform. This includes harmonizing taxes for pollution content across different fuels and end-users, better aligning tax rates …

By how much will faster economic growth boost government revenue? This paper estimates short- and long-run tax buoyancy … in OECD countries between 1965 and 2012. We find that, for aggregate tax revenues, short-run tax buoyancy does not … significantly differ from one in the majority of countries; yet, it has increased since the late 1980s so that tax systems have …