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Europe > Norway

You are looking at 1 - 2 of 2 items for :

  • Type: Journal Issue x
  • Personal Finance -Taxation x
  • Taxation, Subsidies, and Revenue: General x
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Cover IMF Staff Country Reports
Iceland: Improving the Equity and Revenue Productivity of the Icelandic Tax System
International Monetary Fund
The Icelandic government has launched a review of the tax system, with a view to improving its income redistribution, growth orientation, and efficiency features, as well as increasing its revenue mobilization potential. It aims at minimizing detrimental effects on employment and growth, and at removing inconsistencies with international practices. The tax measures will boost the revenue potential in line with the government’s objectives while substantially increasing income redistribution. The Icelandic Corporate Index Tax would benefit from adopting financial accounting as the basis to determine taxable income.
Keywords:
ISCR; CR; excise duty; withholding tax; return on assets; tax system; wealth tax; double taxation; rate of return; Personal income; Capital income tax; Personal income tax; Income tax systems; Capital income; Europe
Cover IMF Working Papers
Personal Income Tax Reform: Concepts, Issues, and Comparative Country Developments
Mr. Howell H Zee
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 also covers recent developments in selected OECD countries.
Keywords:
WP; flat tax; double taxation; retained earnings; tax rate