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

April 1, 2005

Preview Citation

Format: Chicago

Howell H Zee. Personal Income Tax Reform: Concepts, Issues, and Comparative Country Developments, (USA: International Monetary Fund, 2005) accessed November 21, 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:

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DOI:

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Issue:

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Series:

Working Paper No. 2005/087
Stock No:

WPIEA2005087
ISBN:

9781451861068
ISSN:

1018-5941

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