## The Pay-As-You-Earn Taxon Wages: Options for Developing Countries and Countries in Transition

_IMF Working Papers, September 1, 1994_

## Source details

**Canonical URL:** [The Pay-As-You-Earn Taxon Wages: Options for Developing Countries and Countries in Transition](https://www.imf.org/en/publications/wp/issues/2016/12/30/the-pay-as-you-earn-taxon-wages-options-for-developing-countries-and-countries-in-transition-1907)

## Other formats

- [Markdown version](/en/publications/wp/issues/2016/12/30/the-pay-as-you-earn-taxon-wages-options-for-developing-countries-and-countries-in-transition-1907/index.md)
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## Bibliographic details
- Published: September 1, 1994
- Series: IMF Working Papers
- DOI: https://doi.org/10.5089/9781451947472.001

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### Summary
- The document is an IMF Working Paper titled "The Pay-As-You-Earn Taxon Wages: Options for Developing Countries and Countries in Transition".
- Publication date: September 1, 1994.
- Purpose: To make IMF staff research available to a wide audience; the Working Paper describes research in progress and is published to elicit comments and further debate.
- 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."

### Scope and thematic focus
- Subject headings:
  - Income
  - Income tax systems
  - Labor
  - National accounts
  - Personal income
  - Revenue administration
  - Tax administration core functions
  - Taxes
  - Wages
- Keywords:
  - Global
  - Income
  - income tax return
  - Income tax systems
  - pay period
  - PAYE system
  - Personal income
  - Tax administration core functions
  - tax burden
  - taxable income
  - Taxon wage
  - wage column
  - wage fluctuation
  - wage income
  - wage withholding
  - Wages
  - WP
  - year-end wage payment

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_Source: https://www.imf.org/en/publications/wp/issues/2016/12/30/the-pay-as-you-earn-taxon-wages-options-for-developing-countries-and-countries-in-transition-1907_