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Tax Policy - Messere, Ken (, Former Head of the Fiscal Affairs Division, OECD) a de Kam, Flip (, Professor of Public Finance, Faculty of Economics, Groningen University, Netherlands) a Heady, Christopher (, Head, Tax Policy and Statistics Division, Centre for Tax Policy a

This text provides a guide to tax policies pursued by the governments of OECD countries by assessing recent policies, offering a thorough critique of their justification and looking at actual examples of policy choice.

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