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Fundamental reform of personal income tax.

9264025774

Fundamental reform of personal income tax.

OECD

2006

140 pages

$38.00

Paperback

OECD tax policy studies; no.13

HJ4629

Developing economies and globalization have had an interesting side-effect, namely the evolution of personal income tax to generate more and more equal development. This combination report and series of recommendations by the Organisation for Economic Co-operation and Development describes the steps taken by member states to reform their personal tax systems over the last 20 years to encourage entrepreneurship and competitive fiscal advantage. While there are differences from state to state, most have found that broadening tax liability and reducing rates, and this report shows how states design systems and consider such drivers as revenue requirements, the balance of equity and efficiency, complexity and external pressures. It describes the types of personal income taxes and examines with case studies recent proposals for reform, including flat taxes, dual income tax and new choices in tax units.

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Publication:Reference & Research Book News
Article Type:Book review
Date:May 1, 2007
Words:163
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