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Issues in Designing a System of Income Tax Sury M M Formerly Economic Advisor-Delhi State Finance Commission, Formerly Reader, University of Delhi, Delhi Online published on 6 February, 2018. Abstract Among the various indices of ability-to-pay taxes, income is regarded, by far, as the most appropriate. This is borne out by the popularity of income taxes the world over. Income tax is levied on the annual income of various taxable entities, mainly individuals and companies. For operating an income tax system successfully, fiscal authorities, particularly in developing countries, are required to resolve various issues to make it compatible with the socio-economic objectives of government policy. This paper examines general policy issues relevant for designing and reshaping a suitable income tax system. Top Keywords Income tax, Ability-to-pay, Fiscal policy. Top | |
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