Long abstract

Tax Policy Development in Denmark, Italy, the Slovak Republic and Turkey

Tax reform is an on-going process, with tax systems continuously adopting to reflect changing economic, social and political circumstances. Over the last two decades, almost all OECD countries have undertaken structural changes in their tax system which have altered the way these systems function and their economic and social impacts. In some countries – as, for instance, many of the Eastern European economies in transition - the reforms have been profound and implemented over a very short period of time. In other countries – as, for instance, most of the European countries - the reforms consists of a gradual process of adaptation.

We focus now on Denmark, Italy, the Slovak Republic and Turkey that recently have presented tax reforms at the meetings of Working Party N°2 on Tax Policy Analysis and Tax Statistics 

2009 special feature: Changes to the guidelines for attributing revenues to levels of government

Revenue Statistics 1965-2008, 2009 Edition

Special feature: Consumption taxation as an additional burden on labour income.

Taxing Wages 2007/2008: 2008 Edition