OECD Tax Policy Studies
Fundamental Reform of Personal Income Tax
- 31 May 2006
- 9789264025783 (PDF) ;9789264025776(print)
The principal systems of taxes on personal capital income and wage income - comprehensive, dual and flat – are thoroughly examined and evaluated in the OECD countries that have adopted these different systems or a mix thereof. They are each assessed in terms of the fundamental principles of sound tax policy: simplification, efficiency, equity, tax compliance and tax revenue, and their main advantages and disadvantages are discussed.