The Taxation of High Income Earners /
The 1980s trends were to lower marginal personal income tax rates, scale down rate structures, and apply the highest rate at lower levels of per capita GDP. In the 1990s, driven by fiscal deficits and unemployment, and difficulty in linking high marginal rates to low incentives or revenue productivi...
| Main Author: | |
|---|---|
| Format: | Journal |
| Language: | English |
| Published: |
Washington, D.C. :
International Monetary Fund,
1993.
|
| Series: | IMF Policy Discussion Papers; Policy Discussion Paper ;
No. 1993/019 |
| Online Access: | Full text available on IMF |