Personal Income Tax Reform Concepts, Issues, and Comparative Country Developments
This paper provides a largely nontechnical survey of concepts and issues related to the reform of the personal income tax, covering both base and rate aspects of the tax, as well as fundamental reform options. It also covers recent developments in selected OECD countries
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| Format: | eBook |
| Language: | English |
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Washington, D.C.
International Monetary Fund
2005
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| Series: | IMF Working Papers
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| Online Access: | |
| Collection: | International Monetary Fund - Collection details see MPG.ReNa |
| Summary: | This paper provides a largely nontechnical survey of concepts and issues related to the reform of the personal income tax, covering both base and rate aspects of the tax, as well as fundamental reform options. It also covers recent developments in selected OECD countries |
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| Physical Description: | 58 pages |
| ISBN: | 9781451861068 |