| ID | 364222 |
| Title Proper | The exemption limit and the personal income tax: an international comparison |
| Other Title Information | National Institute of Public Finance and Policy, New Delhi. Working Paper No. 2/89, May 1989 |
| Language | ENG |
| Author | Aggarwal, Pawan K. ; Nayak, Pulin B. |
| Summary / Abstract (Note) | This paper analyses the relationship between the exemption limit in the personal income tax and the per capita income for a group of 26 selected countries. It is seen that the actual exemption limit and the marginal tax rates at low levels of income are high in India, Pakistan, Jamaica and Spain and low in U.S.A. and Thailand. |
| `In' analytical Note | In Das-Gupta, Arindam & Ray, Shovan: Aggregate demand with parallel markets. [National Institute of Public Finance and Policy, New Delhi. Working Paper No. 1/89, March 1989] New Delhi. National Institute of Public Finance and Policy, 1989. |
| Key Words | Personal income tax ; Tax exemption |