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Personal Income Tax Reform

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  • Howell H. Zee

Abstract

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.

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Bibliographic Info

Paper provided by International Monetary Fund in its series IMF Working Papers with number 05/87.

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Length: 58
Date of creation: 01 Apr 2005
Date of revision:
Handle: RePEc:imf:imfwpa:05/87

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Keywords: Tax reforms; OECD; Income taxes; taxation; tax liability; tax credit; tax system; tax burden; tax systems; tax rates; tax income; flat tax; tax treatment; tax revenue; marginal tax rates; double taxation; tax credits; tax reform; marginal tax rate; post-tax income; tax policy; earned income tax credit; tax payments; tax base; total tax revenue; tax administration; budget constraint; income scale; tax purposes; personal income tax; tax journal; consumption tax; foreign tax; national tax journal; foreign tax credits; consumption taxes; tax collections; interest payments; tax treaties; social security taxes; average tax rate; governmental fiscal relations; foreign taxes; international tax; substitution effect; fiscal federalism; tax liabilities; tax returns; domestic taxes; income groups; taxable income; tax changes; taxable business income; tax payment; tax on capital; home country; tax legislation; fiscal relations; tax authorities; taxation of capital income; capital expenditure; corporate income tax; tax increases; tax structure; progressive tax; individual income tax; interest expenditure; taxable capacity; domestic tax; public finance; tax arbitrage; tax on wages; lower tax rates; fiscal affairs department; assignment of taxes; central income taxes; tax arrangements; taxable profits; taxation of labor; tax competition; rate of tax; local tax rates; capital accumulation; tax rates of return; tax distribution of income; foreign-source income; government expenditure; government budget; taxing powers; indirect taxes; current tax year; fiscal affairs; taxation of income; direct taxes; capital taxation; tax deductible; progressive taxes; fiscal relationship; income tax system; amount of tax; local taxes; income effect; tax preferences; flat rates; optimal tax; income taxpayers; capital expenditures;

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References

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  1. Blinder, Alan S, 1975. "Distribution Effects and the Aggregate Consumption Function," Journal of Political Economy, University of Chicago Press, University of Chicago Press, vol. 83(3), pages 447-75, June.
  2. Seade, Jesus, 1982. "On the Sign of the Optimum Marginal Income Tax," Review of Economic Studies, Wiley Blackwell, Wiley Blackwell, vol. 49(4), pages 637-43, October.
  3. Scholz, John Karl, 1996. "In-Work Benefits in the United States: The Earned Income Tax Credit," Economic Journal, Royal Economic Society, Royal Economic Society, vol. 106(434), pages 156-69, January.
  4. Kanbur, Ravi & Tuomala, Matti, 1994. " Inherent Inequality and the Optimal Graduation of Marginal Tax Rates," Scandinavian Journal of Economics, Wiley Blackwell, Wiley Blackwell, vol. 96(2), pages 275-82.
  5. Summers, Lawrence H, 1981. "Capital Taxation and Accumulation in a Life Cycle Growth Model," American Economic Review, American Economic Association, American Economic Association, vol. 71(4), pages 533-44, September.
  6. Peter Birch Soerensen, . "Changing Views of the Corporate Income Tax," EPRU Working Paper Series, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics 95-05, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics.
  7. Diamond, P., 1994. "Optimal Income Taxation: An Exemple with a U-Shaped Pattern of Optimal Marginal Tax Rates," Working papers, Massachusetts Institute of Technology (MIT), Department of Economics 94-14, Massachusetts Institute of Technology (MIT), Department of Economics.
  8. Hemming, R. & Keen, M. J., 1983. "Single-crossing conditions in comparisons of tax progressivity," Journal of Public Economics, Elsevier, Elsevier, vol. 20(3), pages 373-380, April.
  9. John Norregaard, 1997. "The Tax Treatment of Government Bonds," IMF Working Papers 97/25, International Monetary Fund.
  10. Kakwani, Nanok C, 1977. "Measurement of Tax Progressivity: An International Comparison," Economic Journal, Royal Economic Society, Royal Economic Society, vol. 87(345), pages 71-80, March.
  11. Browning, Edgar K., 1995. "Effects of the Earned Income Tax Credit on Income and Welfare," National Tax Journal, National Tax Association, vol. 48(1), pages 23-43, March.
  12. Charles Mclure & George Zodrow, 1996. "A hybrid consumption-based direct tax proposed for Bolivia," International Tax and Public Finance, Springer, Springer, vol. 3(1), pages 97-112, January.
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Citations

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Cited by:
  1. Alex Cobham (QEH), . "Tax Evasion, Tax Avoidance and Development Finance," QEH Working Papers, Queen Elizabeth House, University of Oxford qehwps129, Queen Elizabeth House, University of Oxford.
  2. Jorge Onrubia Fernández(1) & María del Carmen Rodado Ruiz(2) & Santiago Díaz de Sarralde(3) & César Pérez López(4), . "Progresividad Y Redistribución A Través Del Irpf Español: Un Análisis De Bienestar Social Para El Periodo 1982-1998," Working Papers, Instituto de Estudios Fiscales 23-06 Classification-JEL , Instituto de Estudios Fiscales.
  3. Nikolay Galabov, 2013. "Budget revenues of Bulgaria and of the European Union (2000-2011) (Bulgarian)," Economic Thought journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 2, pages 3-26.
  4. Echevarría, Cruz A., 2012. "Income tax progressivity, physical capital, aggregate uncertainty and long-run growth in an OLG economy," Journal of Macroeconomics, Elsevier, Elsevier, vol. 34(4), pages 955-974.
  5. Mitja Čok & Jože Sambt & Marko Košak & Miroslav Verbič & Boris Majcen, 2011. "Distribution of personal income tax changes in Slovenia," Post-Communist Economies, Taylor & Francis Journals, Taylor & Francis Journals, vol. 24(4), pages 503-515, November.
  6. Tomasz Wołowiec & Janusz Soboń, 2011. "EU Integration and Harmonisation of Personal Income Taxation," Contemporary Economics, University of Finance and Management in Warsaw, University of Finance and Management in Warsaw, vol. 5(1), March.
  7. Nikolay Galabov, 2013. "Budget revenues of Bulgaria and of the European Union (2000-2011) (English)," Economic Thought journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 2, pages 27-49.
  8. Vita Jagric & Sebastjan Strasek & Timotej Jagric & Tanja Markovic-Hribernik, 2009. "Personal Income Tax Reforms as a Competitive Advantage," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 1, pages 189-218, May.

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