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

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  • Mr. 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.

Suggested Citation

  • Mr. Howell H Zee, 2005. "Personal Income Tax Reform: Concepts, Issues, and Comparative Country Developments," IMF Working Papers 2005/087, International Monetary Fund.
    • Handle: RePEc:imf:imfwpa:2005/087
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    References listed on IDEAS

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    15. Peter Birch Soerensen, "undated". "Changing Views of the Corporate Income Tax," EPRU Working Paper Series 95-05, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics.
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    Cited by:

    1. Tomasz Wołowiec & Janusz Soboń, 2011. "EU Integration and Harmonisation of Personal Income Taxation," Contemporary Economics, University of Economics and Human Sciences in Warsaw., vol. 5(1), March.
    2. Mario Mansour, 2015. "Tax Policy in MENA Countries: Looking Back and Forward," IMF Working Papers 2015/098, International Monetary Fund.
    3. 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, vol. 24(4), pages 503-515, November.
    4. Sylwester Bogacki & Agnieszka Sulimierska, 2021. "Personal Income Harmonization Process," European Research Studies Journal, European Research Studies Journal, vol. 0(Special 2), pages 572-586.
    5. Nikolay Galabov, 2009. "The Flat Tax – Theory and Practice," Economic Thought journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 7, pages 124-137.
    6. Roman S. Leukhin & Aleksandra L. Suslina, 2017. "Labour Taxes Progressivity in Russia: Ways to Reform Personal Income Tax," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 6, pages 50-63, December.
    7. Tomasz Wolowiec, 2011. "Selected Issues Of Personal Income Taxation Harmonization," "e-Finanse", University of Information Technology and Management, Institute of Financial Research and Analysis, vol. 7(2), pages 30-44, August.
    8. Jorge Onrubia Fernández & María del Carmen Rodado Ruíz & Santiago Díaz De Sarralde Míguez & César Pérez López, 2007. "Progresividad y redistribución a través del IRPF español: Un análisis de bienestar social para el periodo 1982-1998," Hacienda Pública Española / Review of Public Economics, IEF, vol. 183(4), pages 81-124, december.
    9. repec:bas:econth:y:2013:i:2:p:3-26 is not listed on IDEAS
    10. Damiran Suvdaa, 2012. "Income tax consequences of individuals for income citizens in modern Mongolia," Economy of region, Centre for Economic Security, Institute of Economics of Ural Branch of Russian Academy of Sciences, vol. 1(4), pages 243-249.
    11. Neba Bhalla & Inderjit Kaur & Rakesh Kumar Sharma, 2022. "Examining the Effect of Tax Reform Determinants, Firms’ Characteristics and Demographic Factors on the Financial Performance of Small and Micro Enterprises," Sustainability, MDPI, vol. 14(14), pages 1-18, July.
    12. Alex Cobham (QEH), "undated". "Tax Evasion, Tax Avoidance and Development Finance," QEH Working Papers qehwps129, Queen Elizabeth House, University of Oxford.
    13. repec:bas:econth:y:2013:i:2:p:27-49 is not listed on IDEAS
    14. Senia Nhamo & Edinah Mudimu, 2020. "Shifting from deductions to credits: Unpacking the distributional effects of medical expenditure considerations in South Africa," WIDER Working Paper Series wp-2020-30, World Institute for Development Economic Research (UNU-WIDER).
    15. Bruno Bises & Antonio Scial?, 2014. "The Erosion of the Personal Income Tax Base in Italy: Equity Aspects," ECONOMIA PUBBLICA, FrancoAngeli Editore, vol. 2014(3), pages 145-166.
    16. Echevarría, Cruz A., 2012. "Income tax progressivity, physical capital, aggregate uncertainty and long-run growth in an OLG economy," Journal of Macroeconomics, Elsevier, vol. 34(4), pages 955-974.
    17. Paolo Di Caro, 2017. "Analisi distributiva dell?IRPEF utilizzando i microdati di fonte fiscale," ECONOMIA PUBBLICA, FrancoAngeli Editore, vol. 2017(1), pages 35-59.
    18. Nikolay Galabov, 2009. "The Flat Tax – Theory and Practice," Economic Thought journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 2, pages 3-18.
    19. Díaz de Sarralde, Santiago & Garcimartín, Carlos & Ruiz-Huerta, Jesús, 2010. "The paradox of progressivity in low-tax countries: income tax in Guatemala," Revista CEPAL, Naciones Unidas Comisión Económica para América Latina y el Caribe (CEPAL), December.
    20. 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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