An Empirical analysis of changes in personal income taxes

By Organisation for Economic Co-operation and Development. Committee on Fiscal Affairs

Subjects: Impot sur le revenu, Organisation de cooperation et de developpement economiques, UE/CE Etats membres, Organisation for Economic Co-operation and Development, Income tax, Donnees statistiques

Description: This report provides a quantitative analysis of how inflation, economic growth, and changes in the number of taxpayers and legislation have affected personal income tax liabilities in 17 OECD Member countries. The report is a technical supplement to "Personal income tax systems under changing economic conditions"(1986).