Fundamental tax reform must strengthen incentives, reduce distorting tax expenditures, and raise revenue.

The first is comprehensive tax reform aimed at aligning tax policy with desirable economic incentives.

Zurich Committee of experts for the reform of tax offences.

Raising revenue through tax reform will have to mean reducing the special deductions and exclusions that now lower tax receipts.

Unfortunately, advanced countries have implemented very little fundamental tax reform so far.

In Germany, the most urgent needs are for tax and labor market reform.

In recent years, a tax reform movement has formed behind the FairTax proposal.

Broadening the income tax base is a central element of the highly regarded Simpson Bowles proposals for tax reform in the United States.

Unfortunately, movements towards fundamental tax reform are on the back burner in most countries.

Principles like it is better to tax bad things than good things might suggest imposing environmental taxes.

Yet he has never proposed comprehensive reform of either the personal or corporate income tax.

Without comprehensive reform under strong political leadership, a tax hike alone cannot solve Japan s problems.

During the period under review, a serious reform of the Territory's tax system was instituted.

In countries like Thailand, Indonesia, and the Philippines, environmental protest has helped spur political reform.

In many countries, tax reform has already significantly increased the share of direct taxes in overall revenue. Raising tax rates for the wealthiest citizens in developing a more progressive income tax framework would bolster this progress.

In many countries, tax reform has already significantly increased the share of direct taxes in overall revenue.

Tax reform is the process of changing the way taxes are collected or managed by the government.

Unfortunately, advanced countries have implemented very little fundamental tax reform so far. Many governments are giving in to higher marginal tax rates rather than overhauling and simplifying the system.

Rather than paying for any necessary spending by raising tax rates on the rich sky high, which would hurt entrepreneurship, more thoughtful across the board tax reform is needed.

That said, if the goal of corporate tax reform is to boost investment and job creation, broadening the tax base to pay for a lower rate could be counterproductive.

Other changes a counter productive electoral reform, a minor revenue enhancing tax reform, and hypothetical oil sector reform all suffer from Calderón s penchant for minimalism enacting legislation seems more important to him than the content.

Their version of tax reform would mean reducing deductions for the wealthy and corporations, with no rate reductions.

Doubting that there would be shared sacrifice, those same interest groups were unable to negotiate meaningful tax reform.

America must reform its tax code to raise revenue across a wider array of people and economic activity (half the US population pays no federal income tax, and the tax code either excludes or favorably treats many income sources).

Both President Barack Obama s plan for business tax reform and the Simpson Bowles deficit reduction plan propose reducing such expenditures to pay for a reduction in the corporate tax rate.

In the US, Environmental Protection Agency fines can tax the local economy up to 30 years after the site has closed.

But they are no substitute for fundamental long term reform to make tax systems simpler, fairer, and more efficient.

Romney vows an economically balanced approach that would reform Obama s major health care, environmental, and financial services regulations.

Greece will also have to downsize its public sector, reform tax administration, and take other steps to modernize its economy.

Rather than being a tax on development, investing in environmental sustainability should be seen as an effective and efficient means to achieve development.

The problem with this vision of tax reform is that it is magical an attractive illusion with no basis in reality.

Moreover, Putin s associates wanted Yukos wealth, which was confiscated by the state oil company Rosneft through lawless taxation, leaving Putin s tax reform and judicial reform in tatters and severely undermining property rights.

He argues that the tax law reform of 2001 refutes the State party's argument that the inequalities in the Act of 4 July 1990 were necessary to elaborate a coherent body of tax legislation.

At such a sensitive time, it is no surprise to hear politicians pitching the idea of tax reform suggesting that they can simplify the system, close loopholes, and use the proceeds to reduce tax rates.

Indeed, the lower marginal rate ought to be made permanent, but accompanied by spending control, with broader tax reform to come later.

But slowing the growth of Social Security benefits and capping total tax expenditures would be a good framework for the coming reform.

With everyone accepting sacrifices, it might have been possible to reach an accord on liberalizing closed professions and on comprehensive tax reform.

The United Kingdom of Great Britain and Northern Ireland provided assistance to Afghanistan with the reform of its tax and customs system.

The third option is to use environmental protection to justify moving China ahead with real political reform sooner rather than later.

Sometimes no reform is better than the wrong type of reform. That seems to be the case in Mexico, which recently passed new tax and electoral laws but not the ones the country needs.

Their removal, as everyone in Mexico acknowledges, is a sop to the PRI and the PRD in exchange for Calderón s miserly tax reform.

Despite this economic orthodoxy, Vázquez s government also pursued important policy innovations protection of human rights was improved tax reform, including introduction of a general, progressive income tax was undertaken and a more inclusive health system was created.

Yet at the same time, the corporate sector lobbies aggressively to gut environmental regulations, slash corporate tax rates, and avoid their own responsibility for ecological destruction.

On environmental policy, Obama has pressed not for a carbon tax, but for a cap and trade system that, for the first generation, pays the polluter.

While tax reform was high on President Felipe Calderón s agenda during last year s presidential campaign, electoral reform was not. Instead, it has been imposed upon him by a strange and extreme version of political horse trading.