I also would very much agree. In the OECD we think it is better to have a simple tax system and a low general rate, rather than a high general rate with a large number of special exceptions.
Head of Division, Tax Policy and Statistics Division, Centre for Tax Policy and Administration, Organisation for Economic Co-operation and Development
I also would very much agree. In the OECD we think it is better to have a simple tax system and a low general rate, rather than a high general rate with a large number of special exceptions.
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