IMF Working Papers

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

By Howell H Zee

April 1, 2005

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Format: Chicago

Howell H Zee. Personal Income Tax Reform: Concepts, Issues, and Comparative Country Developments, (USA: International Monetary Fund, 2005) accessed December 5, 2024
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.

Subject: Corporate income tax, Income, Income tax systems, Personal income, Personal income tax

Keywords: Double taxation, Flat tax, Retained earnings, Tax rate, WP

Publication Details

  • Pages:

    58

  • Volume:

    ---

  • DOI:

    ---

  • Issue:

    ---

  • Series:

    Working Paper No. 2005/087

  • Stock No:

    WPIEA2005087

  • ISBN:

    9781451861068

  • ISSN:

    1018-5941