Preview: The Personal Income Tax

The Personal Income Tax

A recent paper argues persuasively that the two basic pillars of taxation in most countries are the income tax and the VAT (Barreix and Roca 2007). The authors argue that the VAT is excellent as a revenue raiser and works best if it is applied in t...

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Bibliographic Details
Main Author:	Bird, Richard M.
Language:	English
Published:	World Bank, Washington, DC 2012
Subjects:	AGRICULTURE CAPITAL GAINS CONSUMPTION TAX CONSUMPTION TAXES CORPORATE TAX DEDUCTIONS DEMOCRACY DEVELOPING COUNTRIES DEVELOPING COUNTRY DEVELOPMENT BANK EMERGING MARKETS ESTIMATED TAX EXPENDITURE FISCAL POLICY FLAT TAX FLAT TAXES GDP GOVERNMENT BONDS INCOME GROUPS INFORMAL ECONOMY INTEREST ON BONDS LESS DEVELOPED COUNTRIES OUTSOURCING PENSION PENSION CONTRIBUTIONS PERSONAL INCOME PERSONAL INCOME TAX PERSONAL INCOME TAXES POLITICAL ECONOMY PORTFOLIO PROGRESSIVE TAX REAL ESTATE SMALL BUSINESS SMALL BUSINESSES TAX TAX ADMINISTRATION TAX ARBITRAGE TAX BASE TAX BURDENS TAX INCENTIVES TAX INCIDENCE TAX LIABILITY TAX POLICY TAX RATE TAX RATES TAX REFORM TAX REGIME TAX REGIMES TAX REVENUE TAX REVENUES TAX SYSTEM TAX SYSTEMS TAXABLE INCOME TAXATION TAXATION OF CAPITAL INCOME TAXES ON LABOR INCOME TAXPAYER TAXPAYERS TURNOVER WITHHOLDING TAX
Online Access:	http://documents.worldbank.org/curated/en/2009/06/11362008/personal-income-tax http://hdl.handle.net/10986/11116

The Personal Income Tax

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