Tax reform since the Commission on Taxation

From an economic perspective the decade of the 1980s was characterised by worldwide\ntax reform. This movement can be understood when placed in the context of\nthe widespread discontent that surrounded the prevailing tax systems1. Nominally\nprogressive tax systems were widely perceived to be inefficient in their aliocative\nrole and ineffective in their redistributive role. A myriad of tax deductions, tax\nallowances and tax reliefs, and the advantage that could easily be taken of them,\nencouraged substantial tax avoidance.