Readership: Academics and students in the field of public finance; national and international tax policymakers; politicians; and journalists.
Ken Messere, Former Head of the Fiscal Affairs Division, OECD, Flip de Kam, Professor of Public Finance, Faculty of Economics, Groningen University, Netherlands, and Christopher Heady, Head, Tax Policy and Statistics Division, Centre for Tax Policy and Administration, OECD
1: Introduction Part I: Tax Trends of the Twentieth Century 2: Trends in Tax Policy 3: Post-war Tax Revenue Trends 4: Tax Policy and Public Sector Trends 5: Tax Aspects of Fiscal Federalism Part II: The Design of Taxes 6: The Personal Income Tax 7: Social Security Contributions 8: Corporate Income Taxes and Other Taxes on Business 9: Consumption Taxation 10: Taxes on Wealth, Capital Gains, and Property Part III: Tax Policy in Practice 11: Tax Choices of OECD Countries 12: Future Tax Systems Annexes
