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The Personal income tax base : a comparative survey : a report

Author: Organisation for Economic Co-operation and Development. Committee on Fiscal Affairs.
Publisher: Paris : Organisation for Economic Co-Operation and Development ; Washington, D.C. : OECD Publications and Information Center [distributor], 1990.
Series: OECD studies in taxation.
Edition/Format:   Print book : International government publication : EnglishView all editions and formats
Summary:
This report presents data on the personal income tax base broken down by decile groups for seventeen OECD countries on the basis of a common methodology. For each country it indicates which sources of income are subject to tax and which are not and summarizes the different ways in which governments provide tax reliefs. After discussing the problems posed by the use of different concepts and the unavailability of  Read more...
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Additional Physical Format: Online version:
Personal income tax base.
Paris : Organisation for Economic Co-Operation and Development ; Washington, D.C. : OECD Publications and Information Center [distributor], 1990
(OCoLC)654713468
Named Person: OECD
Material Type: Government publication, International government publication, Internet resource
Document Type: Book, Internet Resource
All Authors / Contributors: Organisation for Economic Co-operation and Development. Committee on Fiscal Affairs.
ISBN: 9264133682 9789264133686
OCLC Number: 22150865
Credits: "The report is based primarily on answers to a questionnaire completed by seventeen OECD countries."--Page 3.
Description: 267 pages : illustrations ; 27 cm.
Series Title: OECD studies in taxation.
Responsibility: by the Committee on Fiscal Affairs.

Abstract:

This report presents data on the personal income tax base broken down by decile groups for seventeen OECD countries on the basis of a common methodology. For each country it indicates which sources of income are subject to tax and which are not and summarizes the different ways in which governments provide tax reliefs. After discussing the problems posed by the use of different concepts and the unavailability of some statistical data, the report provides estimates of average tax rates at different income levels in each country.

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