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...
मुख्य लेखक: | |
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स्वरूप: | पत्रिका |
भाषा: | English |
प्रकाशित: |
Washington, D.C. :
International Monetary Fund,
1993.
|
श्रृंखला: | IMF Policy Discussion Papers; Policy Discussion Paper ;
No. 1993/019 |
ऑनलाइन पहुंच: | Full text available on IMF |