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Basic Choices in Considering Reform

In this chapter we explain the broad approach taken in the two detailed proposals set out in Chapters 6 and 7, namely the RPAI and DBCFT respectively. We discuss the extent to which international coordination would be required, or desired. We then consider the costs of transition to a new system. In broad terms, we can compare incremental reforms which are based on the existing structure, with more fundamental reforms that more radically change that fundamental structure. We also discuss what should be required in terms of revenue requirements, and the likely redistribution of revenues among countries. We then discuss two issues which are common to the two options: the scope of the tax and the concept and definition of destination.