01328cas a2200241 a 4500 AALejournalIMF003543 230101c9999 xx r poo 0 0eng d 5.00 USD 9781451861068 1018-5941 BD-DhAAL BD-DhAAL Zee, Howell. Personal Income Tax Reform : Concepts, Issues, and Comparative Country Developments / Howell Zee. Washington, D.C. : International Monetary Fund, 2005. 1 online resource (58 pages) IMF Working Papers <strong>Off-Campus Access:</strong> No User ID or Password Required <strong>On-Campus Access:</strong> No User ID or Password Required Electronic access restricted to authorized BRAC University faculty, staff and students This paper provides a largely nontechnical survey of concepts and issues related to the reform of the personal income tax, covering both base and rate aspects of the tax, as well as fundamental reform options. It also covers recent developments in selected OECD countries. Mode of access: Internet IMF Working Papers; Working Paper ; No. 2005/087 Full text available on IMF http://elibrary.imf.org/view/journals/001/2005/087/001.2005.issue-087-en.xml IMF e-Library