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