Personal Income Tax Reform : Concepts, Issues, and Comparative Country Developments

Author/Editor:

Howell H Zee

Publication Date:

April 1, 2005

Electronic Access:

Free Full Text (PDF file size is 568 KB).Use the free Adobe Acrobat Reader to view this PDF file

Disclaimer: This Working Paper should not be reported as representing the views of the IMF.The views expressed in this Working Paper are those of the author(s) and do not necessarily represent those of the IMF or IMF policy. Working Papers describe research in progress by the author(s) and are published to elicit comments and to further debate

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. 05/87

English

Publication Date:

April 1, 2005

ISBN/ISSN:

9781451861068/1018-5941

Stock No:

WPIEA2005087

Price:

$15.00 (Academic Rate:$15.00)

Format:

Paper

Pages:

58

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