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Following the 1986 Tax Reform Act in the United States, the tax systems of most industrial countries are undergoing, or have already carried out, significant changes. The countries where major reforms are being or have been enacted are Australia, Japan, Denmark, and New Zealand. Less drastic reforms are being or have been enacted in France, Germany, Italy, Belgium, Sweden, Norway, the Netherlands, and a few others. On the basis of a worldwide study, Pechman (1987) concludes that these countries have been "impressed by the success of tax reform in the United States, particularly the reduction in the top income tax rate" (p. 1). More important, perhaps, is the widespread discontent with existing tax systems, which are seen to cause serious inequities and misallocations.

Treatment of Capital Income in Recent Tax Reforms and the Cost of Capital in Industrialized Countries