An international perspective on tax reform in OECD countries by Jeffrey Owens (12/2007). “Tax reform is an on-going process, with tax policymakers and tax administrators continually adopting their tax systems to reflect changing economic, social and political circumstances…” Verificar…

Jeffrey Owens, Director of Centre for Tax Policy OECD, presentsthe main trends of tax reform in OECD countries and proides acomparative data set with Latin American and other selected countries. See PDF attached.