How Should Individuals Be Taxed? Designing Income Taxes, Payroll Taxes, and "Simplified" Taxes in Ukraine

James Alm () and Pablo Saavedra
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Pablo Saavedra: The World Bank

International Center for Public Policy Working Paper Series, at AYSPS, GSU from International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University

Abstract: Individuals in most all countries face a wide range of direct taxes on their income, especially variants of the individual income tax (IIT) and payroll taxes. For the IIT, attempts are often made to reduce the compliance and administrative costs of the tax (among other reasons) by using “presumptive” or “simplified” methods in which the tax liability is determined indirectly from some simple indicators that are more easily measured than the “true” tax base itself. However, the ways in which these different methods of taxing individuals interact, their combined effects on revenues, resource allocation, and income distribution, and the appropriate design of a system of such direct taxes on individuals remain unresolved issues. This paper examines these issues, focusing on the experience of Ukraine.

Keywords: Income Tax; Payroll Taxe "Simplified" Tax; Ukraine (search for similar items in EconPapers)
Pages: 49 pages
Date: 2006-12-01
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Persistent link: https://EconPapers.repec.org/RePEc:ays:ispwps:paper0628

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