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150128 ||| eng |
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|a 9781451964578
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| 100 |
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|a Shome, Parthasarathi
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| 245 |
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|a The Taxation of High Income Earners
|c Parthasarathi Shome
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| 260 |
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|a Washington, D.C.
|b International Monetary Fund
|c 1993
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| 300 |
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|a 26 pages
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| 651 |
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4 |
|a United States
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| 653 |
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|a Income
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| 653 |
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|a Public finance & taxation
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| 653 |
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|a Taxes
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| 653 |
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|a Personal income
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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 National accounts
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| 653 |
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|a Economic History: Government, War, Law, and Regulation: General, International, or Comparative
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| 653 |
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|a Income and capital gains taxes
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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 Tax policy
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| 653 |
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|a Income tax systems
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| 653 |
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|a Personal Finance -Taxation
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| 653 |
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|a Macroeconomics
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| 653 |
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|a Tax incentives
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| 653 |
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|a Tax administration and procedure
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| 653 |
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|a 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 Tax equity
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| 653 |
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|a Income tax
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| 653 |
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|a Fiscal Policies and Behavior of Economic Agents: General
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| 653 |
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|a Fiscal Policies and Behavior of Economic Agents: Household
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| 653 |
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|a Personal income tax
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| 041 |
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|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 Policy Discussion Papers
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| 028 |
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|a 10.5089/9781451964578.003
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| 856 |
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|u https://elibrary.imf.org/view/journals/003/1993/019/003.1993.issue-019-en.xml?cid=1498-com-dsp-marc
|x Verlag
|3 Volltext
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|a 330
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| 520 |
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|a The 1980s trends were to lower marginal personal income tax rates, scale down rate structures, and apply the highest rate at lower levels of per capita GDP. In the 1990s, driven by fiscal deficits and unemployment, and difficulty in linking high marginal rates to low incentives or revenue productivity, tax authorities are again demonstrating an interest in increasing marginal rates. This will burden those that are correctly paying the tax. Instead, equity and revenue productivity should be improved through minimum taxes, presumptive taxes, adequate inclusion of capital income in the tax base, revitalization of property taxes, and selected luxury taxes
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