Iceland : Technical Assistance Report-Optimal Reform and Distributional Analysis of the Personal Income Tax.

This paper discusses key findings and recommendations of the Technical Assistance Report on Optimal Reform and Distributional Analysis of the Personal Income Tax (PIT). With regard to reforming the PIT schedule, it recommends that the basic credit be increased and made fully refundable to all taxpay...

Ausführliche Beschreibung

Bibliographische Detailangaben
Körperschaft: International Monetary Fund. Fiscal Affairs Dept
Format: Zeitschrift
Sprache:English
Veröffentlicht: Washington, D.C. : International Monetary Fund, 2015.
Schriftenreihe:IMF Staff Country Reports; Country Report ; No. 2015/315
Online Zugang:Full text available on IMF