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Tax and Benefit‐System Reforms

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The story of reforms to the tax and benefit system in OECD countries in recent years has been dominated by two main objectives: to strive to increase incentives to work, and to increase family incomes, especially where children are present. Neither objective is new, but whereas in previous years other objectives have also played a prominent role (for example, attempts to reduce the fiscal cost of the benefit system) these two objectives now explain a very large proportion of reform efforts. And the dilemma facing policymakers is that the two objectives are potentially in tension with one another.

Document Type: Review Article

Publication date: 2007-12-01

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