2018DOAJ (DOAJ: Directory of Open Access Journals)Open access

Comparative Analysis of Personal Income Taxation

Rodica Pripoaie

Open full text 0 citations

Abstract

This paper presents a comparative analysis of personal income taxation in different countries. This is an important component of fiscal policy and directly influences the budget revenues. Over time there have been several taxation systems, and today they differ from state to state. The statistics contain detailed information on income tax on individuals and their income, including gender, age, income and source of income. This work shows how the income distribution of individual taxpayers has changed over time, as well as the differences and similarities of personal income taxation in the different countries.

About this research paper

What this paper is about

This paper presents a comparative analysis of personal income taxation in different countries. This is an important component of fiscal policy and directly influences the budget revenues. Over time there have been several taxation systems, and today they differ from state to state. The statistics contain detailed information on income tax on individuals and their income, including gender, age, income and source of income. This work shows how the income distribution of individual taxpayers has changed over time, as well as the differences and similarities of personal income taxation in the different countries.

Why it matters

A significance statement is not available in the OpenAlex record.

Key contribution

A contribution statement is not available in the OpenAlex record.

Method / approach

Method details are not available in the OpenAlex metadata.

Main findings

Findings are not separately available in the OpenAlex metadata.

Limitations

Limitations are not available in the OpenAlex metadata.

Applications

Application details are not available in the OpenAlex metadata.

Available abstract

This paper presents a comparative analysis of personal income taxation in different countries. This is an important component of fiscal policy and directly influences the budget revenues. Over time there have been several taxation systems, and today they differ from state to state. The statistics contain detailed information on income tax on individuals and their income, including gender, age, income and source of income. This work shows how the income distribution of individual taxpayers has changed over time, as well as the differences and similarities of personal income taxation in the different countries.

Key concepts: Personal income, Gross income, Tax revenue, Economics, International taxation, Adjusted gross income, Distribution (mathematics), Revenue

Related papers

Back to paper searchBrowse research topicsOriginal source
Comparative Analysis of Personal Income Taxation — Research Paper | ScholarLens