Stability in tax

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Managing change in the tax system is a concern for taxpayers and governments alike. A stable and consistent system, imposing predictable tax bills and administrative burdens from one year to the next, will encourage economic growth. But starting with imperfect systems against the backdrop of an evolving world, some change is inevitable.

This report analyses how best to approach that change, and the steps policymakers should take to best address the wider needs of society through the tax system.