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In a drive to encourage risk-taking, entrepreneurship and competitive fiscal advantage, many OECD countries have reformed their personal income tax system fundamentally over the last two decades, generally in ways that can be characterised as rate reducing and base broadening.  This comprehensive study examines the general trends in the taxation of capital and wage income, and the most significant changes that have taken place. It looks closely at the main drivers of reform, the trade-offs between policy objectives, the guidelines, objectives and design features of tax reforms and why fundamental reform of personal income tax systems has been so high on the agenda. The principal systems of taxes on personal capital income and wage income - comprehensive, dual and flat – are thoroughly examined and evaluated in the OECD countries that have adopted these different systems or a mix thereof.  They are each assessed in terms of the fundamental principles of sound tax policy: simplification, efficiency, equity, tax compliance and tax revenue, and their main advantages and disadvantages are discussed.  

Belastinghervormingen. --- Entrepreneurship. --- Fiscal policy. --- Income tax. --- Inkomstenbelasting. --- Income tax --- Fiscal policy --- Entrepreneurship --- Political Science --- Law, Politics & Government --- Public Finance --- Entrepreneur --- Intrapreneur --- Tax policy --- Taxation --- Personal income tax --- Taxable income --- Taxation of income --- Government policy --- Capitalism --- Business incubators --- Economic policy --- Finance, Public --- Direct taxation --- Internal revenue --- Progressive taxation --- Tithes --- Wages

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Hard-core unemployed --- Welfare recipients --- Income tax --- Welfare state --- Work and family --- Employment --- AA / International- internationaal --- DE / Germany - Duitsland - Allemagne --- DK / Denmark - Denemarken - Danemark --- GB / United Kingdom - Verenigd Koninkrijk - Royaume Uni --- SE / Sweden - Zweden - Suede --- 336.024 --- 368.45 --- 332.3 --- 380.23 --- 331.6.001 --- P485 --- P410 --- P489 --- P430 --- Sociale begroting, rekeningen en uitgaven. Gezondheid. --- Sociale lasten (belang en impact). --- Sociale lasten. --- Vorming van internationale prijzen. Internationale gelijkheden en verschillen. Concurrentievermogen. --- arbeidsmarktbeleid - arbeidsmarktbeheersing --- Zweden --- Verenigd Koninkrijk - Engeland - Groot Brittannië --- Denemarken --- Duitsland --- Congresses --- Congresses. --- Europe [Northern ] --- Hard-core unemployed - Employment - Europe, Northern - Congresses. --- Welfare recipients - Employment - Europe, Northern - Congresses. --- Income tax - Europe, Northern - Congresses. --- Work and family - Europe, Northern - Congresses. --- Families and work --- Family and work --- Public welfare recipients --- Personal income tax --- Taxable income --- Taxation of income --- Hardcore unemployed --- Employment&delete& --- Sociale lasten --- Sociale begroting, rekeningen en uitgaven. Gezondheid --- Sociale lasten (belang en impact) --- Vorming van internationale prijzen. Internationale gelijkheden en verschillen. Concurrentievermogen --- Families --- Dual-career families --- Work-life balance --- Poor --- Direct taxation --- Internal revenue --- Progressive taxation --- Tithes --- Wages --- Labor supply --- Unemployed --- Taxation --- Hard-core unemployed - Employment - Europe, Northern - Congresses --- Welfare recipients - Employment - Europe, Northern - Congresses --- Income tax - Europe, Northern - Congresses --- Welfare state - Congresses --- Work and family - Europe, Northern - Congresses --- ECONOMIE DU BIEN-ETRE --- OFFRE DE TRAVAIL --- INCITANTS