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.
| 主要作者: | |
|---|---|
| 格式: | 杂志 |
| 语言: | English |
| 出版: |
Washington, D.C. :
International Monetary Fund,
2005.
|
| 丛编: | IMF Working Papers; Working Paper ;
No. 2005/087 |
| 在线阅读: | Full text available on IMF |