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Personal Income Tax Reform [electronic resource] : Concepts, Issues, and Comparative Country Developments, Zee, Howell H..

Author/Creator:
Zee, Howell H.
Publication:
Washington, D.C. : International Monetary Fund, 2005.
Series:
IMF eLibrary
IMF Working Papers; Working Paper No. 05/87.
IMF Working Papers; Working Paper No. 05/87
Format/Description:
Government document
Book
1 online resource (58 p.)
Local subjects:
Amount of tax.
Assignment of taxes.
Average tax rate.
Budget constraint.
Capital accumulation.
Capital expenditure.
Capital expenditures.
Capital taxation.
Central income taxes.
Consumption tax.
Consumption taxes.
Corporate income tax.
Current tax year.
Direct taxes.
Domestic tax.
Domestic taxes.
Double taxation.
Earned income tax credit.
Fiscal affairs.
Fiscal affairs department.
Fiscal federalism.
Fiscal relations.
Fiscal relationship.
Flat rates.
Flat tax.
Foreign tax.
Foreign tax credits.
Foreign taxes.
Foreign-source income.
General.
Government budget.
Government expenditure.
Governmental fiscal relations.
Home country.
Income effect.
Income groups.
Income scale.
Income tax system.
Income taxes.
Income taxpayers.
Indirect taxes.
Individual income tax.
Interest expenditure.
Interest payments.
International tax.
Local tax rates.
Local taxes.
Lower tax rates.
Marginal tax rate.
Marginal tax rates.
National tax journal.
OECD.
Optimal tax.
Personal Income and Other Nonbusiness Taxes and Subsidies.
Personal income tax.
Post-tax income.
Progressive tax.
Progressive taxes.
Public finance.
Rate of tax.
Social security taxes.
Substitution effect.
Tax administration.
Tax arbitrage.
Tax arrangements.
Tax authorities.
Tax base.
Tax burden.
Tax changes.
Tax collections.
Tax competition.
Tax credit.
Tax credits.
Tax deductible.
Tax distribution of income.
Tax income.
Tax increases.
Tax journal.
Tax legislation.
Tax liabilities.
Tax liability.
Tax on capital.
Tax on wages.
Tax payment.
Tax payments.
Tax policy.
Tax preferences.
Tax purposes.
Tax rates.
Tax rates of return.
Tax reform.
Tax reforms.
Tax returns.
Tax revenue.
Tax structure.
Tax system.
Tax systems.
Tax treaties.
Tax treatment.
Taxable business income.
Taxable capacity.
Taxable income.
Taxable profits.
Taxation.
Taxation of capital income.
Taxation of income.
Taxation of labor.
Taxing powers.
Total tax revenue.
Denmark.
Finland.
France.
Italy.
New Zealand.
Norway.
Sweden.
United States.
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.
Notes:
Description based on print version record.
Contributor:
Zee, Howell H.
Other format:
Print Version:
ISBN:
1451861060:
9781451861068
ISSN:
1018-5941
Publisher Number:
10.5089/9781451861068.001
Access Restriction:
Restricted for use by site license.
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