Yn ogystal ag ystyried syniadau mwy radical, megis treth gwerth tir a threth incwm leol, mae’r papur hefyd yn nodi opsiynau i wneud gwelliannau sylweddol i’r systemau presennol, gan ddarparu sylfaen gadarn i lywio cynigion dros dymor y Senedd nesaf.
As well as exploring more radical alternative approaches such as land value tax and local income tax, the paper also considers the options for making significant improvements to existing systems and provides a robust basis to inform proposals over the next Senedd term.