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Personal Income Tax Reform
			: Concepts, Issues, and Comparative Country Developments

Personal Income Tax Reform : Concepts, Issues, and Comparative Country Developments »

Volume/Issue: 2005/87

Series: IMF Working Papers

Author(s): Howell Zee

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 April 2005

DOI: http://dx.doi.org/10.5089/9781451861068.001

ISBN: 9781451861068

Keywords: Tax reform, personal income tax, taxation, tax liability, tax credit, tax system, tax burden, Subsidies, and Revenue: General,

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 a...

Personal Income Tax Reform

Personal Income Tax Reform »

Source: Personal Income Tax Reform : Concepts, Issues, and Comparative Country Developments

Volume/Issue: 2005/87

Series: IMF Working Papers

Author(s): Howell Zee

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 April 2005

ISBN: 9781451861068

Keywords: Tax reform, personal income tax, taxation, tax liability, tax credit, tax system, tax burden, Subsidies, and Revenue: General,

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 a...