Template-type: ReDIF-Paper 1.0
Author-Name: James Alm 
Author-Email: jalm@gsu.edu
Author-Homepage: http://aysps.gsu.edu/AlmJ.html
Author-Workplace-Name: Andrew Young School of Policy Studies, Georgia State University
Author-Workplace-Homepage: http://aysps.gsu.edu/index.html
Author-Name: Pablo Saavedra
Author-Workplace-Name: The World Bank
Author-Workplace-Homepage: www.worldbank.org
Title: How Should Individuals Be Taxed? Designing Income Taxes, Payroll Taxes, and "Simplified" Taxes in Ukraine
Abstract: Individuals in most all countries face a wide range of direct taxes on their income, especially variants of the individual income tax (IIT) and payroll taxes.  For the IIT, attempts are often made to reduce the compliance and administrative costs of the tax (among other reasons) by using “presumptive” or “simplified” methods in which the tax liability is determined indirectly from some simple indicators that are more easily measured than the “true” tax base itself.  However, the ways in which these different methods of taxing individuals interact, their combined effects on revenues, resource allocation, and income distribution, and the appropriate design of a system of such direct taxes on individuals remain unresolved issues.  This paper examines these issues, focusing on the experience of Ukraine.
Keywords: Income Tax, Payroll Taxe "Simplified" Tax, Ukraine
Length: 49 pages
Creation-Date: 2006-12-01
File-URL: http://icepp.gsu.edu/files/2015/03/ispwp0628.pdf
File-Format:application/pdf
Handle: RePEc:ays:ispwps:paper0628