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

Concepts, Issues, and Comparative Country Developments

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

Publication date: April 2005
ISBN 9781451861068
$15.00

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