Series: IMF Working Papers
Author(s): Howell Zee
Publisher: INTERNATIONAL MONETARY FUND
Publication Date: 01 April 2005
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...