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 the simplest and most neutral fashion possible that is, on as broad a base as possible and preferably at a uniform rate. Given the relative unimportance of personal income taxes in most developing countries...
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INFORMATION
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2009/06/01
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Fiche
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51627
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1
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1
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2010/07/01
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Disclosed
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The personal income tax
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Poverty Reduction & Economic Management
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