Taxes Around the World: A Brief History of World Tax Policy, 1981-2007

American Enterprise Institute Working Paper No. 160

40 Pages Posted: 8 Feb 2013  

Kevin A. Hassett

American Enterprise Institute (AEI)

Aparna Mathur

American Enterprise Institute (AEI)

Date Written: December 3, 2009

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.

Keywords: international tax incidence, international tax rates, economic history, public finance

Suggested Citation

Hassett, Kevin A. and Mathur, Aparna, Taxes Around the World: A Brief History of World Tax Policy, 1981-2007 (December 3, 2009). American Enterprise Institute Working Paper No. 160. Available at SSRN: https://ssrn.com/abstract=2212987 or http://dx.doi.org/10.2139/ssrn.2212987

Kevin A. Hassett

American Enterprise Institute (AEI) ( email )

1150 17th Street, N.W.
Washington, DC 20036
United States
202.862.7157 (Phone)
202.862.7177 (Fax)

Aparna Mathur (Contact Author)

American Enterprise Institute (AEI) ( email )

1150 17th Street, N.W.
Washington, DC 20036
United States
202-868-6026 (Phone)

HOME PAGE: http://www.aei.org/scholar/aparna-mathur/

Paper statistics

Downloads
236
Rank
105,361
Abstract Views
937