Growth-oriented Tax Policy Reform …

Tax Policy Reform and Economic Growth OECD 201017 PART I Chapter 1 Growth-oriented Tax Policy Reform Growth-oriented TAX Policy Reform RECOMMENDATIONSTAX Policy Reform AND ECONOMIC GROWTH OECD 201018 Tax systems are primarily aimed at financing public Tax systems arealso used to promote other objectives, such as equity, and to address social and economicconcerns. They need to be set up to minimise taxpayers compliance costs and government sadministrative cost, while also discouraging tax avoidance and evasion. But taxes also affectthe decisions of households to save, supply labour and invest in human capital, the decisionsof firms to produce, create jobs, invest and innovate, as well as the choice of savings channelsand assets by investors. What matters for these decisions is not only the level of taxes butalso the way in which different tax instruments are designed and combined to generaterevenues (what this chapter will henceforth refer to as tax structures).

I.1. GROWTH-ORIENTED TAX POLICY REFORM RECOMMENDATIONS TAX POLICY REFORM AND ECONOMIC GROWTH © OECD 2010 19 effects, although some elements of the tax system are ...

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