Search Results

You are looking at 1 - 10 of 181 items

  • Keyword: Personal Income x
Clear All Modify Search
Czech Republic

Czech Republic »

Source: Czech Republic : Selected Issues

Volume/Issue: 2008/40

Series: IMF Staff Country Reports

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 28 January 2008

ISBN: 9781451810271

Keywords: tax rate, income tax, personal income tax, corporate income tax

This paper reviews the fiscal reform of the Czech Republic, its key reform measures, and structural implications. The study also focuses on key challenges and demographic pressures facing the Czech economy, and des...

The Czech Republic: Selected Issues

The Czech Republic: Selected Issues »

Source: Czech Republic : Selected Issues

Volume/Issue: 2008/40

Series: IMF Staff Country Reports

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 28 January 2008

ISBN: 9781451810271

Keywords: tax rate, income tax, personal income tax, corporate income tax

This paper reviews the fiscal reform of the Czech Republic, its key reform measures, and structural implications. The study also focuses on key challenges and demographic pressures facing the Czech economy, and des...

The Czech Republic: Selected Issues

The Czech Republic: Selected Issues »

Source: Czech Republic : Selected Issues

Volume/Issue: 2008/40

Series: IMF Staff Country Reports

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 28 January 2008

ISBN: 9781451810271

Keywords: tax rate, income tax, personal income tax, corporate income tax

This paper reviews the fiscal reform of the Czech Republic, its key reform measures, and structural implications. The study also focuses on key challenges and demographic pressures facing the Czech economy, and des...

Tax Policy for Developing Countries

Tax Policy for Developing Countries »

Series: Economic Issues

Author(s): Howell Zee , and Vito Tanzi

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 January 2001

DOI: http://dx.doi.org/10.5089/9781589060203.051

ISBN: 9781589060203

Keywords: tax incentives, tax policy, tax system, tax systems, personal income tax

Discusses important tax policy issues facing developing countries today, provides a review of the role of tax incentives, and identifies some policy challenges posed by the globalization of the world economy. Draws...

Canada

Canada »

Source: Canada : Selected Issues

Volume/Issue: 2013/41

Series: IMF Staff Country Reports

Author(s): International Monetary Fund. Western Hemisphere Dept.

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 14 February 2013

ISBN: 9781475587050

Keywords: mortgage, consumption volatility, personal consumption, disposable income

This paper assesses the impact of high household debt on economic volatility in Canada. The debt per se may not necessarily be a risk for economic activity; it can amplify other shocks as well. A few studies have e...

Canada: Selected Issues

Canada: Selected Issues »

Source: Canada : Selected Issues

Volume/Issue: 2013/41

Series: IMF Staff Country Reports

Author(s): International Monetary Fund. Western Hemisphere Dept.

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 14 February 2013

ISBN: 9781475587050

Keywords: mortgage, consumption volatility, personal consumption, disposable income

This paper assesses the impact of high household debt on economic volatility in Canada. The debt per se may not necessarily be a risk for economic activity; it can amplify other shocks as well. A few studies have e...

Canada: Selected Issues

Canada: Selected Issues »

Source: Canada : Selected Issues

Volume/Issue: 2013/41

Series: IMF Staff Country Reports

Author(s): International Monetary Fund. Western Hemisphere Dept.

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 14 February 2013

ISBN: 9781475587050

Keywords: mortgage, consumption volatility, personal consumption, disposable income

This paper assesses the impact of high household debt on economic volatility in Canada. The debt per se may not necessarily be a risk for economic activity; it can amplify other shocks as well. A few studies have e...

Canada: Selected Issues

Canada: Selected Issues »

Source: Canada : Selected Issues

Volume/Issue: 2013/41

Series: IMF Staff Country Reports

Author(s): International Monetary Fund. Western Hemisphere Dept.

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 14 February 2013

ISBN: 9781475587050

Keywords: mortgage, consumption volatility, personal consumption, disposable income

This paper assesses the impact of high household debt on economic volatility in Canada. The debt per se may not necessarily be a risk for economic activity; it can amplify other shocks as well. A few studies have e...

The Taxation of High Income Earners

The Taxation of High Income Earners »

Source: The Taxation of High Income Earners

Volume/Issue: 1993/19

Series: IMF Policy Discussion Papers

Author(s): Parthasarathi Shome

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 December 1993

ISBN: 9781451964578

Keywords: tax rates, personal income tax, income tax, taxes, taxpayers

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,...

Personal Income Tax Progressivity: Trends and Implications1

Personal Income Tax Progressivity: Trends and Implications1 »

Source: Personal Income Tax Progressivity: Trends and Implications

Volume/Issue: 2018/246

Series: IMF Working Papers

Author(s): Claudia Gerber , Alexander Klemm , Li Liu , and Victor Mylonas

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 20 November 2018

ISBN: 9781484383087

Keywords: Progressive taxation, Personal income taxes, Tax systems, Income inequality, Economic growth, Progressivity; Growth; Personal Income Tax; Tax Wedge; Inequality, Progressivity, Growth, Personal Income Tax, Tax Wedge

This paper discusses how the structure of the tax system affects its progressivity. It suggests a measure of progressive capacity of tax systems, based on the Kakwani index, but independent of pre-tax income distri...