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The Taxation of High Income Earners
Mr.Parthasarathi Shome
出版International Monetary Fund, 1993-12-01
主題Business & Economics / Taxation / GeneralBusiness & Economics / Personal Finance / TaxationBusiness & Economics / Economics / Macroeconomics
ISBN14519645799781451964578
URLhttp://books.google.com.hk/books?id=qHYYEAAAQBAJ&hl=&source=gbs_api
EBookSAMPLE
註釋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.