Economic Effects of Taxation: Comparative Analysis of Fiscal Models in Selected OECD Countries

Łukasz Furman; Witold Furman; Paweł Marzec; Jessica Orzechowska

doi:10.18290/pepsi-2024-0011

Published : 2025-09-25

Vol. 30 No. 2 (2024)

Economic Effects of Taxation: Comparative Analysis of Fiscal Models in Selected OECD Countries

Łukasz Furman

https://orcid.org/0000-0002-9156-8165

Witold Furman

https://orcid.org/0000-0002-3982-6921

Paweł Marzec

https://orcid.org/0000-0003-0105-3131

Jessica Orzechowska

https://orcid.org/0009-0000-2624-0457

DOI: https://doi.org/10.18290/pepsi-2024-0011

Abstract

Taxation is one of the key instruments of fiscal policy, affecting the stability of the economy, the level of investment, and the well-being of society. In this article we analyze the tax systems in selected OECD countries, focusing on their impact on economic growth and international competitiveness. We verify the hypothesis that different taxation models lead to significant differences in economic efficiency and the effectiveness of the fiscal system.

The analysis takes into account liberal and interventionist approaches to tax policy, as well as their impact on social inequality and economic competitiveness. Research results indicate that progressive systems contribute to the reduction of inequalities, but they can pose a challenge to national competitiveness. The article provides conclusions on best practices in the area of tax policy formation, which can be significant guidance for decision-makers and economists dealing with public finance.

Keywords:

taxation, fiscal policy, economic growth, OECD, tax models

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Furman, Łukasz, Furman, W., Marzec, P., & Orzechowska, J. (2025). Economic Effects of Taxation: Comparative Analysis of Fiscal Models in Selected OECD Countries. Journal for Perspectives of Economic Political and Social Integration, 30(2), 89–112. https://doi.org/10.18290/pepsi-2024-0011

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