In an effort to widen the tax base, the government proposes to introduce a new property tax.

ECONOMIST: Ireland's budget

Parliament will have few good excuses for rejecting a package that will widen the tax base, spur investment and make it harder for state officials to take bribes.

ECONOMIST: Ukraine

The easiest way to lower taxes would be to widen the tax base but, given that only half of France's households pay income tax, that could be political suicide.

ECONOMIST: France��s economy: Now for the hard bit | The