Structures, processes and governance in tax policy-making: an initial report

Wales, Christopher J and Wales, Christopher P (2012) Structures, processes and governance in tax policy-making: an initial report. Project Report. Oxford University Centre for Business Taxation, Oxford.

[img]
Preview
PDF
Download (810kB) | Preview

Abstract

This report documents an international study of the tax policy-making process carried out under the auspices of the Oxford University Centre for Business Taxation (OUCBT).

The objective of the work was to make a comparative analysis of the structures, processes and governance in this important area of government activity, where there has been little work to date, and enable good practice to be identified.

We believe this study will help inform thinking among governments and other interested groups in both developed and developing countries; and provide them with benchmarks against which to measure their own arrangements and a methodology through which to do so. Good structures, processes and governance do not
automatically lead to good policy, but we believe getting these elements right will make the achievement of better policy outcomes more likely and reduce the risk of avoidable policy failures.

Item Type: Monograph (Project Report)
Keywords: Oxford University Centre for Business Taxation
Subject(s): Taxation
Centre: Oxford University Centre for Business Taxation
Date Deposited: 26 Mar 2019 13:36
Last Modified: 26 Mar 2019 13:36
Funders: n/a
URI: http://eureka.sbs.ox.ac.uk/id/eprint/7340

View statistics

Actions (login required)

Edit View Edit View