Personal Income Tax Reform : Concepts, Issues, and Comparative Country Developments /
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.
| 1. Verfasser: | |
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| Format: | Zeitschrift |
| Sprache: | English |
| Veröffentlicht: |
Washington, D.C. :
International Monetary Fund,
2005.
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| Schriftenreihe: | IMF Working Papers; Working Paper ;
No. 2005/087 |
| Online Zugang: | Full text available on IMF |