Robert P. Hagemann

Tax Reform in OECD Countries

This paper examines the question of tax reform in OECD countries. First, the reasons for tax reform are reviewed. These include economic efficiency arguments as well as concerns about equity which are often a major consideration. Next, the paper considers the many factors which constrain governments in their effort to reform the tax system (such as inherent conflicts between efficiency and equity, and the non-revenue objectives of taxation), and how those constraints might be reduced. Finally, the paper reviews the extent of tax reform in OECD countries, noting some of the remaining problems ... Cette etude traite de la reforme fiscale dans les pays membres de l’OCDE. En premier lieu, elle rappelle les raisons de cette reforme. Parmi celles-ci figurent des considerations d’efficience economique, mais aussi (et parfois de facon primordiale) le manque d’equite du systeme en vigueur. Ensuite sont examinees les multiples contraintes auxquelles les autorites sont confrontees quand elles tentent de reformer la fiscalite (les conflits inevitables entre efficience economique et equite, la poursuite d’objectifs autres que la seule perception de recettes, etc.), et les moyens dont elles peuvent disposer pour les attenuer. En definitive, 1’etude presente modifications realisees a ce jour dans la fiscalite des pays membres, sans omettre les problemes en suspens.

The Fiscal Stance in Sweden; A Generational Accounting Perspective

Generational accounts provide answers to a simple question: how much will future generations have to pay in net taxes as compared to today`s generations? In this paper, we review the concept of generational accounting and provide estimates for Sweden, where public finances deteriorated substantially after 1990. Accounts are computed on the basis both of policies in place in September 1994 and of subsequent measures adopted before end-1994. The results suggest that the measures will improve significantly the relative position of future generations, who would nevertheless continue to face a large net tax burden.