The Pay-As-You-Earn Taxon Wages: Options for Developing Countries and Countries in Transition

September 1, 1994

Disclaimer: This Working Paper should not be reported as representing the views of the IMF.The views expressed in this Working Paper are those of the author(s) and do not necessarily represent those of the IMF or IMF policy. Working Papers describe research in progress by the author(s) and are published to elicit comments and to further debate

Summary

The IMF Working Papers series is designed to make IMF staff research available to a wide audience. Almost 300 Working Papers are released each year, covering a wide range of theoretical and analytical topics, including balance of payments, monetary and fiscal issues, global liquidity, and national and international economic developments.

Subject: Income, Income tax systems, Labor, National accounts, Personal income, Revenue administration, Tax administration core functions, Taxes, Wages

Keywords: Global, Income, income tax return, Income tax systems, pay period, PAYE system, Personal income, Tax administration core functions, tax burden, taxable income, Taxon wage, wage column, wage fluctuation, wage income, wage withholding, Wages, WP, year-end wage payment

Pages:
37
Volume:
1994
DOI:
https://doi.org/10.5089/9781451947472.001
Issue:
105
Series:
Working Paper No. 1994/105
Stock No:
WPIEA1051994
ISBN:
9781451947472
ISSN:
1018-5941

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