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.

Tax Policy Reform and Economic Growth © OECD 2010 17 PART I Chapter 1 Growth-oriented Tax Policy Reform Recommendations

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