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02084cas a2200241 a 4500 |
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AALejournalIMF016221 |
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|c 5.00 USD
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|z 9781513529288
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|a 1934-7685
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|a BD-DhAAL
|c BD-DhAAL
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|a International Monetary Fund.
|b Middle East and Central Asia Dept.
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|a Republic of Kazakhstan :
|b Selected Issues.
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|a Washington, D.C. :
|b International Monetary Fund,
|c 2020.
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| 300 |
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|a 1 online resource (69 pages)
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|a IMF Staff Country Reports
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|a <strong>Off-Campus Access:</strong> No User ID or Password Required
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|a <strong>On-Campus Access:</strong> No User ID or Password Required
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|a Electronic access restricted to authorized BRAC University faculty, staff and students
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|a This Selected Issues paper conducts a review of taxes on labor in Kazakhstan, which, despite the current relatively low level of collections, have the potential to become an important source of non-oil fiscal revenue. This paper focuses on one group of non-oil taxes, personal income tax and other taxes on labor, and reviews their effective burden, progressivity, and efficiency. These taxes are found to have limited responsiveness to oil-sector fluctuations, and thus help enhance the resilience of public finance to oil shocks. The existing labor tax system is characterized by a low, flat headline rate, limited progressivity except at the lower end of household income distribution due to deduction of the minimum wage, and a relatively high tax burden mainly born by the formal sector. Having a more equitable and efficient labor tax system would involve a targeted strategy for deductions and exemptions, expanding the tax base, and continuing to improve tax design, administration, and collection enforcement.
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|a Mode of access: Internet
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|a IMF Staff Country Reports; Country Report ;
|v No. 2020/038
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| 856 |
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|z Full text available on IMF
|u http://elibrary.imf.org/view/journals/002/2020/038/002.2020.issue-038-en.xml
|z IMF e-Library
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