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The Resource Fundamental reform of personal income tax

Fundamental reform of personal income tax

Label
Fundamental reform of personal income tax
Title
Fundamental reform of personal income tax
Creator
Subject
Language
eng
Summary
This report analyses the trends in the taxation of personal income in OECD countries. It discusses the drivers for tax reform and the trade-offs that inevitably will be encountered. The report also presents the features that have to be considered when designing and reforming a personal income tax system. This analysis then leads to a discussion of the main types of personal income tax systems: the comprehensive income tax, the dual income tax and the flat income tax. These alternative tax systems are evaluated in light of the principles of sound tax policy and the objectives that policy makers try to achieve. Finally, some recent tax reform proposals and results of recent tax reform experiences in OECD countries are discussed
http://library.link/vocab/creatorName
Brys, B.
Geographic coverage
International
Index
no index present
Language note
English
Literary form
non fiction
Series statement
OECD Tax policy studies
Series volume
no. 13
http://library.link/vocab/subjectName
  • OECD
  • individual income tax
  • tax reform
  • comprehensive income tax system
  • dual income tax
  • flat tax
  • box
Label
Fundamental reform of personal income tax
Publication
Extent
140 p.
Isbn
9789264025776

Library Locations

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