Published on October 28, 2010
In series:OECD Tax Policy Studiesview more titles
Foreword | |
Executive Summary | |
Introduction | |
Broad Base – Low Rate Approach: Scope and Limitations | |
Where is there Scope for Base-broadening? | |
Evaluating Tax Provisions: Some Examples | |
Base-broadening and Targeted Tax Provisions: Political and Distributional Considerations | |
Annex A. Revenue Forgone Estimates of Main Tax Expenditures in OECD Countries |