Personal Income Tax Reform: Concepts, Issues, and Comparative Country Developments
April 1, 2005
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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.
Subject: Corporate income tax, Income, Income tax systems, Personal income, Personal income tax
Keywords: double taxation, flat tax, retained earnings, tax rate, WP
Pages:
58
Volume:
2005
DOI:
Issue:
087
Series:
Working Paper No. 2005/087
Stock No:
WPIEA2005087
ISBN:
9781451861068
ISSN:
1018-5941
