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TitleFundamental Reform of Personal Income Tax: Oecd Tax Policy Studies
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Page 2

OECD Tax Policy Studies

Fundamental Reform
of Personal
Income Tax

NO. 13

ORGANISATION FOR ECONOMIC CO-OPERATION AND DEVELOPMENT

Page 70

3. PERSONAL INCOME TAX DESIGN CONSIDERATIONS

FUNDAMENTAL REFORM OF PERSONAL INCOME TAX – NO. 13 – ISBN 92-64-02577-4 - © OECD 2006 69

Notes


1 More specifically, the income in the first decile is 10 and it is 18 in the second decile; it is

respectively 30, 40, 50, 60 and 70 in deciles 3, 4, 5, 6 and 7. The income in decile 8 is 85; it is 105
in decile 9 and 130 in decile 10.

2 Tax allowances and tax credits are equivalent in countries where allowances/credits are deductible
against a flat tax rate, such as in the dual income tax systems in Finland, Norway and Sweden and in
the flat tax rate system in the Slovak Republic.

3 For more details on “Making Work Pay” policies in OECD countries, see Chapter 3, Section 3 of
OECD (2004).

4 If all social security contributions are returned to the taxpayer on an actuarially fair basis (there is no
income redistribution in the pension system), then such contributions should be regarded as
compulsory saving rather than a tax on labour.

5 Taxes on luxury goods have an equalizing effect, while taxes on necessities have the opposite effect.

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Page 140

REFERENCES

FUNDAMENTAL REFORM OF PERSONAL INCOME TAX – NO. 13 – ISBN 92-64-02577-4 - © OECD 2006 139

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Schratzenstaller, M. (2004), “Towards dual income taxes, a country-
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