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...

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Detaylı Bibliyografya
Yazar: Shome, Parthasarathi
Materyal Türü: Dergi
Dil:English
Baskı/Yayın Bilgisi: Washington, D.C. : International Monetary Fund, 1993.
Seri Bilgileri:IMF Policy Discussion Papers; Policy Discussion Paper ; No. 1993/019
Online Erişim:Full text available on IMF