Increasing Simplicity, Neutrality and Sustainability: A Basis for Tax Reform in Iceland
收藏Organisation for Economic Co-operation and Development2026-04-11 收录
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https://www.oecd.org/en/publications/increasing-simplicity-neutrality-and-sustainability_600040410286.html
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This paper analyses the possibilities for reforming the Icelandic tax system. It puts the current tax structure in its historic context, showing that there has been a steady movement towards simplification. The personal income tax has a lower than average number of bands and, taxes capital income at an unusually low rate. Such a structure favours...
