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

59 Pages Posted: 3 Mar 2006  

Howell H. Zee

Xiamen University

Date Written: April 2005

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: Tax reform, personal income tax

JEL Classification: H20, H24

Suggested Citation

Zee, Howell H., Personal Income Tax Reform: Concepts, Issues, and Comparative Country Developments (April 2005). IMF Working Paper, Vol. , pp. 1-59, 2005. Available at SSRN: https://ssrn.com/abstract=888133

Howell H. Zee (Contact Author)

Xiamen University ( email )

Xiamen, Fujian 361005
China

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