Lower reliance on recurring property taxes as part of the tax mix is, however, likely to harm output per capita, due to the comparatively low economic distortions associated with these taxes (Arnold, 2008; Akgun et al., A Microsimulation Analysis for Five European Countries,” Journal of Policy Analysis and Management, Vol. Tax reform recommendations in OECD Economic Surveys (cont.) Tax reform recommendations in OECD Economic Surveys (cont.)