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Personal Income Tax Reform: Concepts, Issues, and Comparative Country Developments
Author:
Mr. Howell H Zee
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Series:
IMF Working Papers
Volume/Issue:
Volume 2005: Issue 087
Language:
English
Publication Date:
01 Apr 2005
DOI:
https://doi.org/10.5089/9781451861068.001
ISBN:
9781451861068
ISSN:
1018-5941
Pages:
58
Keywords:
WP; flat tax; double taxation; retained earnings; tax rate
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IMF Working Papers describe research in progress by the author(s) and are published to elicit comments and to encourage debate. The views expressed in IMF Working Papers are those of the author(s) and do not necessarily represent the views of the IMF, its Executive Board, or IMF management.
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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.
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Cover IMF Working Papers
IMF Working Papers
ISSN:
1018-5941
Publisher:
International Monetary Fund