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Iceland: Technical Assistance Report-Optimal Reform and Distributional Analysis of the Personal Income Tax

Iceland: Technical Assistance Report-Optimal Reform and Distributional Analysis of the Personal Income Tax »

Source: Iceland : Technical Assistance Report-Optimal Reform and Distributional Analysis of the Personal Income Tax

Volume/Issue: 2015/315

Series: IMF Staff Country Reports

Author(s): International Monetary Fund. Fiscal Affairs Dept.

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 17 November 2015

ISBN: 9781513524047

Keywords: tax, income tax, taxes, tax rates, tax rate

This paper discusses key findings and recommendations of the Technical Assistance Report on Optimal Reform and Distributional Analysis of the Personal Income Tax (PIT). With regard to reforming the PIT schedule, it...

Allocating Business Income between Capital and Labor under a Dual Income Tax

Allocating Business Income between Capital and Labor under a Dual Income Tax »

Source: Allocating Business Income between Capital and Labor under a Dual Income Tax : The Case of Iceland

Volume/Issue: 2012/263

Series: IMF Working Papers

Author(s): Thornton Matheson , and Pall Kollbeins

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 November 2012

ISBN: 9781475515411

Keywords: Dual income tax, small business taxation, wage, wages, labor income, minimum wage, tax rate, Dual income txa, Business Taxes and Subsidies,

In contrast to most Scandinavian countries, Iceland allocates the income of closely held businesses (CHBs) between capital and labor based on administratively set minimum wages rather than an imputed return to book...

Distributional Consequences of Fiscal Consolidation and the Role of Fiscal Policy

Distributional Consequences of Fiscal Consolidation and the Role of Fiscal Policy »

Source: Distributional Consequences of Fiscal Consolidation and the Role of Fiscal Policy : What Do the Data Say?

Volume/Issue: 2013/195

Series: IMF Working Papers

Author(s): Jaejoon Woo , Elva Bova , Tidiane Kinda , and Yuanyan Zhang

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 17 September 2013

ISBN: 9781484390917

Keywords: Inequality, Gini Coefficient, Tax and Spending policy, gini, income distribution, world income inequality, dependent variable, General, Equity, Justice

The 2007-09 Great Recession has led to an unprecedented increase in public debt in many countries, triggering substantial fiscal adjustments. What are the distributional consequences of fiscal austerity measures? T...

Iceland
			: Technical Assistance Report-Optimal Reform and Distributional Analysis of the Personal Income Tax

Iceland : Technical Assistance Report-Optimal Reform and Distributional Analysis of the Personal Income Tax »

Volume/Issue: 2015/315

Series: IMF Staff Country Reports

Author(s): International Monetary Fund. Fiscal Affairs Dept.

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 17 November 2015

DOI: http://dx.doi.org/10.5089/9781513524047.002

ISBN: 9781513524047

Keywords: tax, income tax, taxes, tax rates, tax rate

This paper discusses key findings and recommendations of the Technical Assistance Report on Optimal Reform and Distributional Analysis of the Personal Income Tax (PIT). With regard to reforming the PIT schedule, it...

Allocating Business Income between Capital and Labor under a Dual Income Tax
			: The Case of Iceland

Allocating Business Income between Capital and Labor under a Dual Income Tax : The Case of Iceland »

Volume/Issue: 2012/263

Series: IMF Working Papers

Author(s): Thornton Matheson , and Pall Kollbeins

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 November 2012

DOI: http://dx.doi.org/10.5089/9781475515411.001

ISBN: 9781475515411

Keywords: Dual income tax, small business taxation, wage, wages, labor income, minimum wage, tax rate, Dual income txa, Business Taxes and Subsidies,

In contrast to most Scandinavian countries, Iceland allocates the income of closely held businesses (CHBs) between capital and labor based on administratively set minimum wages rather than an imputed return to book...

Distributional Consequences of Fiscal Consolidation and the Role of Fiscal Policy
			: What Do the Data Say?

Distributional Consequences of Fiscal Consolidation and the Role of Fiscal Policy : What Do the Data Say? »

Volume/Issue: 2013/195

Series: IMF Working Papers

Author(s): Jaejoon Woo , Elva Bova , Tidiane Kinda , and Yuanyan Zhang

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 17 September 2013

DOI: http://dx.doi.org/10.5089/9781484390917.001

ISBN: 9781484390917

Keywords: Inequality, Gini Coefficient, Tax and Spending policy, gini, income distribution, world income inequality, dependent variable, General, Equity, Justice

The 2007-09 Great Recession has led to an unprecedented increase in public debt in many countries, triggering substantial fiscal adjustments. What are the distributional consequences of fiscal austerity measures? T...