Personal Income Tax Reform: Concepts, Issues, and Comparative Country Developments
AbstractThis 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.
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Bibliographic InfoPaper provided by International Monetary Fund in its series IMF Working Papers with number 05/87.
Date of creation: 01 Apr 2005
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- NEP-ALL-2005-10-22 (All new papers)
- NEP-PBE-2005-10-22 (Public Economics)
- NEP-PUB-2005-10-22 (Public Finance)
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