{"title":"Taxes Around the World: A Brief History of World Tax Policy, 1981-2007","authors":"K. Hassett, Aparna Mathur","doi":"10.2139/ssrn.2212987","DOIUrl":null,"url":null,"abstract":"In this paper, we provide a brief overview of U.S. tax policy in relation to other OECD countries and also in some cases, in relation to world averages. The U.S. tax code emerges in our analysis is exceptional in many regards. Most countries have gradually moved toward collecting a large share of their revenue from value added taxes. This movement has generally allowed countries to reduce income tax rates relative to the U.S. The U.S. tax code also redistributes income significantly more than most of its trading partners.","PeriodicalId":123337,"journal":{"name":"History of Accounting eJournal","volume":"60 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2009-12-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"2","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"History of Accounting eJournal","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.2139/ssrn.2212987","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
引用次数: 2
Abstract
In this paper, we provide a brief overview of U.S. tax policy in relation to other OECD countries and also in some cases, in relation to world averages. The U.S. tax code emerges in our analysis is exceptional in many regards. Most countries have gradually moved toward collecting a large share of their revenue from value added taxes. This movement has generally allowed countries to reduce income tax rates relative to the U.S. The U.S. tax code also redistributes income significantly more than most of its trading partners.
京公网安备 11010802042870号
京ICP备2023020795号-1
分享
求助内容：
应助结果提醒方式：
扫码关注我们
