The Taxation of High Income Earners:
The 1980s trends were to lower marginal personal income tax rates, scale down rate structures, and apply the highest rate at lower levels of per capita GDP. In the 1990s, driven by fiscal deficits and unemployment, and difficulty in linking high marginal rates to low incentives or revenue productivi...
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Elektronisch E-Book |
| Sprache: | English |
| Veröffentlicht: |
Washington, D.C
International Monetary Fund
1993
|
| Schriftenreihe: | IMF Policy Discussion Papers
Papers on Policy Analysis and Assessment No. 93/19 |
| Online-Zugang: | UBW01 UEI01 LCO01 SBR01 UER01 SBG01 UBG01 FAN01 UBT01 FKE01 UBY01 UBA01 FLA01 UBM01 UPA01 UBR01 FHA01 FNU01 BSB01 TUM01 Volltext |
| Zusammenfassung: | The 1980s trends were to lower marginal personal income tax rates, scale down rate structures, and apply the highest rate at lower levels of per capita GDP. In the 1990s, driven by fiscal deficits and unemployment, and difficulty in linking high marginal rates to low incentives or revenue productivity, tax authorities are again demonstrating an interest in increasing marginal rates. This will burden those that are correctly paying the tax. Instead, equity and revenue productivity should be improved through minimum taxes, presumptive taxes, adequate inclusion of capital income in the tax base, revitalization of property taxes, and selected luxury taxes |
| Beschreibung: | 1 Online-Ressource (26 p) |
| ISBN: | 1451964579 9781451964578 |
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| spelling | Shome, Parthasrathi Verfasser aut The Taxation of High Income Earners Shome, Parthasrathi Washington, D.C International Monetary Fund 1993 1 Online-Ressource (26 p) txt rdacontent c rdamedia cr rdacarrier IMF Policy Discussion Papers Papers on Policy Analysis and Assessment No. 93/19 The 1980s trends were to lower marginal personal income tax rates, scale down rate structures, and apply the highest rate at lower levels of per capita GDP. In the 1990s, driven by fiscal deficits and unemployment, and difficulty in linking high marginal rates to low incentives or revenue productivity, tax authorities are again demonstrating an interest in increasing marginal rates. This will burden those that are correctly paying the tax. Instead, equity and revenue productivity should be improved through minimum taxes, presumptive taxes, adequate inclusion of capital income in the tax base, revitalization of property taxes, and selected luxury taxes Online-Ausg http://elibrary.imf.org/view/IMF003/07344-9781451964578/07344-9781451964578/07344-9781451964578.xml Verlag URL des Erstveröffentlichers Volltext |
| spellingShingle | Shome, Parthasrathi The Taxation of High Income Earners |
| title | The Taxation of High Income Earners |
| title_auth | The Taxation of High Income Earners |
| title_exact_search | The Taxation of High Income Earners |
| title_exact_search_txtP | The Taxation of High Income Earners |
| title_full | The Taxation of High Income Earners Shome, Parthasrathi |
| title_fullStr | The Taxation of High Income Earners Shome, Parthasrathi |
| title_full_unstemmed | The Taxation of High Income Earners Shome, Parthasrathi |
| title_short | The Taxation of High Income Earners |
| title_sort | the taxation of high income earners |
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