Personal income tax systems have given rise to increasing discontent in recent years on a number of grounds: complexity, unfairness, adverse effects on economic growth and on decisions about savings and work. At a time when major reforms of such taxes are under consideration in a number of OECD countries, OECD's Committee on Fiscal Affairs has just published two reports on why and how personal income tax systems have been evolving over the last decade, with suggestions about likely future developments.
Intertax