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150128 ||| eng |
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|a 9781451861068
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100 |
1 |
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|a Zee, Howell
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245 |
0 |
0 |
|a Personal Income Tax Reform
|b Concepts, Issues, and Comparative Country Developments
|c Howell Zee
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260 |
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|a Washington, D.C.
|b International Monetary Fund
|c 2005
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300 |
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|a 58 pages
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651 |
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4 |
|a United States
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653 |
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|a Business Taxes and Subsidies
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653 |
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|a Personal income
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653 |
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|a Public finance & taxation
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653 |
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|a Corporate income tax
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653 |
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|a Taxation, Subsidies, and Revenue: General
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653 |
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|a Corporate & business tax
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653 |
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|a Macroeconomics
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653 |
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|a Income tax
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653 |
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|a Personal Income, Wealth, and Their Distributions
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653 |
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|a Income
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653 |
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|a Corporations
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653 |
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|a Corporate Taxation
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653 |
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|a Personal Income and Other Nonbusiness Taxes and Subsidies
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653 |
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|a Income tax systems
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653 |
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|a Aggregate Factor Income Distribution
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653 |
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|a Personal income tax
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653 |
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|a Personal Finance -Taxation
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653 |
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|a Taxation
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041 |
0 |
7 |
|a eng
|2 ISO 639-2
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989 |
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|b IMF
|a International Monetary Fund
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490 |
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|a IMF Working Papers
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028 |
5 |
0 |
|a 10.5089/9781451861068.001
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856 |
4 |
0 |
|u https://elibrary.imf.org/view/journals/001/2005/087/001.2005.issue-087-en.xml?cid=18180-com-dsp-marc
|x Verlag
|3 Volltext
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082 |
0 |
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|a 330
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520 |
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|a 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
|