Internationalization and changes in tax policy in OECD countries: the importa…

This article examines the role that economic and political factors played in tax reform in Organization for Economic Cooperation and Development (OECD) countries from 1986 to 1990. Some writers argue that economic integration forced states to reform their tax systems. The authors' findings indicate that economic openness had an indirect effect on the level of change in marginal tax rates. The i…