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

Howell Zee

No 2005/087, IMF Working Papers from International Monetary Fund

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.

Keywords: WP; flat tax; double taxation; retained earnings; tax rate (search for similar items in EconPapers)
Pages: 58
Date: 2005-04-01
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Citations: View citations in EconPapers (21)

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