59 Pages Posted: 3 Mar 2006
Date Written: April 2005
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: 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