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...

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Détails bibliographiques
Collectivité auteur: International Monetary Fund. Fiscal Affairs Dept
Format: Revue
Langue:English
Publié: Washington, D.C. : International Monetary Fund, 2015.
Collection:IMF Staff Country Reports; Country Report ; No. 2015/315
Accès en ligne:Full text available on IMF