The Tax Foundation yesterday released a study comparing the U.S. and OECD member countries’ tax systems, drawing essential lessons for fundamental tax reform in the U.S. In Fundamental Tax Reform: The Experience of the OECD Countries:
Nearly all current tax reform proposals—including a flat income tax and retail sales/VAT taxes—have been implemented in some form by other OECD member countries in recent decades. U.S. policymakers stand to benefit from the experience of their OECD neighbors.



