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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,...

Trends and Future Directions in Tax Policy Reform

Trends and Future Directions in Tax Policy Reform »

Source: Trends and Future Directions in Tax Policy Reform : A Latin American Perspective

Volume/Issue: 1992/43

Series: IMF Working Papers

Author(s): Parthasarathi Shome

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 June 1992

ISBN: 9781451846263

Keywords: tax reform, taxation, corporate income tax, tax structure

Tax reform in Latin America during the 1980s emphasized broad-based, low-rate consumption taxes over steeply progressive income and property taxes, primarily to simplify the tax structure and facilitate tax adminis...

The Taxation of High Income Earners

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

DOI: http://dx.doi.org/10.5089/9781451964578.003

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,...

Guidance Note for the Use of Third-Party Indicators in Fund Reports

Guidance Note for the Use of Third-Party Indicators in Fund Reports »

Source: Guidance Note for the Use of Third-Party Indicators in Fund Reports

Volume/Issue: 2018/044

Series: Policy Papers

Author(s): International Monetary Fund. Strategy, Policy, & Review Department;International Monetary Fund. Statistics Dept.

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 13 September 2018

ISBN: 9781498309622

Keywords: Financial statistics, Corporate income taxes, Interest rates, Private sector involvement, Public investments, TPI, article IV consultation, staff report, fund report, source data

This note provides guidance on use of third-party indicators (TPIs) in Fund reports, in line with the policy endorsed by the Board in November 2017....

Trends and Future Directions in Tax Policy Reform
			: A Latin American Perspective

Trends and Future Directions in Tax Policy Reform : A Latin American Perspective »

Volume/Issue: 1992/43

Series: IMF Working Papers

Author(s): Parthasarathi Shome

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 June 1992

DOI: http://dx.doi.org/10.5089/9781451846263.001

ISBN: 9781451846263

Keywords: tax reform, taxation, corporate income tax, tax structure

Tax reform in Latin America during the 1980s emphasized broad-based, low-rate consumption taxes over steeply progressive income and property taxes, primarily to simplify the tax structure and facilitate tax adminis...

Guidance Note for the Use of Third-Party Indicators in Fund Reports

Guidance Note for the Use of Third-Party Indicators in Fund Reports »

Volume/Issue: 2018/044

Series: Policy Papers

Author(s): International Monetary Fund. Strategy, Policy, & Review Department;International Monetary Fund. Statistics Dept.

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 13 September 2018

DOI: http://dx.doi.org/10.5089/9781498309622.007

ISBN: 9781498309622

Keywords: Financial statistics, Corporate income taxes, Interest rates, Private sector involvement, Public investments, TPI, article IV consultation, staff report, fund report, source data

This note provides guidance on use of third-party indicators (TPIs) in Fund reports, in line with the policy endorsed by the Board in November 2017....