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Book

Title The Personal income tax base : a comparative survey : a report / by the Committee on Fiscal Affairs
Published Paris : Organisation for Economic Co-Operation and Development ; Washington, D.C. : OECD Publications and Information Center [distributor], 1990

Copies

Location Call no. Vol. Availability
 MELB  KM 337.1 Org/Pit  AVAILABLE
Description 267 pages : illustrations ; 27 cm
Series OECD studies in taxation
OECD studies in taxation.
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 some statistical data, the report provides estimates of average tax rates at different income levels in each country
Analysis Income tax
Income tax Australia
Income tax Canada
Income tax Europe
Income tax United States
Australia overseas comparisons
Evaluation
Income tax
International comparisons
Key item
OECD countries
Statistics
Tax base
Bibliography Includes bibliographical refenreces (pages 265-267)
Credits "The report is based primarily on answers to a questionnaire completed by seventeen OECD countries."--Page 3
Subject Income tax -- Australia.
Income tax -- Canada.
Income tax -- Europe.
Income tax -- United States.
Income tax -- OECD countries.
Income tax.
Author Organisation for Economic Co-operation and Development. Committee on Fiscal Affairs.
LC no. 90206885
ISBN 9264133682