The Personal Income Tax
A recent paper argues persuasively that the two basic pillars of taxation in most countries are the income tax and the VAT (Barreix and Roca 2007). The authors argue that the VAT is excellent as a revenue raiser and works best if it is applied in t...
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Format: | Brief |
Language: | English |
Published: |
World Bank, Washington, DC
2012
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Online Access: | http://documents.worldbank.org/curated/en/2009/06/11362008/personal-income-tax http://hdl.handle.net/10986/11116 |