{"title":"世界各地的税收:1981-2007年世界税收政策简史","authors":"K. Hassett, Aparna Mathur","doi":"10.2139/ssrn.2212987","DOIUrl":null,"url":null,"abstract":"In this paper, we provide a brief overview of U.S. tax policy in relation to other OECD countries and also in some cases, in relation to world averages. The U.S. tax code emerges in our analysis is exceptional in many regards. Most countries have gradually moved toward collecting a large share of their revenue from value added taxes. This movement has generally allowed countries to reduce income tax rates relative to the U.S. The U.S. tax code also redistributes income significantly more than most of its trading partners.","PeriodicalId":123337,"journal":{"name":"History of Accounting eJournal","volume":"60 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2009-12-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"2","resultStr":"{\"title\":\"Taxes Around the World: A Brief History of World Tax Policy, 1981-2007\",\"authors\":\"K. Hassett, Aparna Mathur\",\"doi\":\"10.2139/ssrn.2212987\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"In this paper, we provide a brief overview of U.S. tax policy in relation to other OECD countries and also in some cases, in relation to world averages. The U.S. tax code emerges in our analysis is exceptional in many regards. Most countries have gradually moved toward collecting a large share of their revenue from value added taxes. This movement has generally allowed countries to reduce income tax rates relative to the U.S. The U.S. tax code also redistributes income significantly more than most of its trading partners.\",\"PeriodicalId\":123337,\"journal\":{\"name\":\"History of Accounting eJournal\",\"volume\":\"60 1\",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2009-12-03\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"2\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"History of Accounting eJournal\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.2139/ssrn.2212987\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"History of Accounting eJournal","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.2139/ssrn.2212987","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
Taxes Around the World: A Brief History of World Tax Policy, 1981-2007
In this paper, we provide a brief overview of U.S. tax policy in relation to other OECD countries and also in some cases, in relation to world averages. The U.S. tax code emerges in our analysis is exceptional in many regards. Most countries have gradually moved toward collecting a large share of their revenue from value added taxes. This movement has generally allowed countries to reduce income tax rates relative to the U.S. The U.S. tax code also redistributes income significantly more than most of its trading partners.
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