Fundamental reform of personal income tax
In a drive to encourage risk-taking, entrepreneurship and competitive fiscal advantage, many OECD countries have reformed their personal income tax system fundamentally over the last two decades, generally in ways that can be characterised as rate reducing and base broadening. This comprehensive st...
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Autor Corporativo: | |
Formato: | Libro electrónico |
Idioma: | Inglés |
Publicado: |
Paris :
OECD
c2006.
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Colección: | OECD tax policy studies ;
no. 13. |
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Ver en Biblioteca Universitat Ramon Llull: | https://discovery.url.edu/permalink/34CSUC_URL/1im36ta/alma991009705599906719 |