Strategies for Successfully Implementing Growth-oriented Tax Reforms

Policy makers can follow certain strategies to make growth-oriented tax reform happen. These strategies help them overcome or circumvent obstacles to tax reform and allow policy makers to reconcile the different efficiency, fairness and wider tax policy objectives. Even though these strategies do not offer a menu that automatically can be applied to all possible tax reforms in OECD countries, the analysis that follows will offer insights that policy makers may find useful in facing the challenging task of implementing growthoriented tax reforms.