Personal Income Tax Reform: Concepts, Issues, and Comparative Country Developments
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Summary:
This paper provides a largely nontechnical survey of concepts and issues related to the reform of the personal income tax, covering both base and rate aspects of the tax, as well as fundamental reform options. It also covers recent developments in selected OECD countries.
Series:
Working Paper No. 2005/087
Subject:
Corporate income tax Income Income tax systems Personal income Personal income tax
English
Publication Date:
April 1, 2005
ISBN/ISSN:
9781451861068/1018-5941
Stock No:
WPIEA2005087
Pages:
58
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