Making fundamental tax reform happen (Making Reform Happen: Lessons from OECD Countries)

This chapter begins with a discussion of the objectives of tax reform before proceeding to explore the most important environmental factors that influence the reform process, focusing on the circumstances that explain when these objectives and environmental factors may become an obstacle to the design and implementation of tax policies. The second part of this chapter discusses strategies that might help policy makers to successfully implement fundamental tax reforms.
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What Countries are Doing