Taxing ‘all other income’ in Singapore and Malaysia
نویسندگان
چکیده
منابع مشابه
Taxing High-income Earners: Tax Avoidance and Mobility
The taxation of high-income earners is of importance to every country and is the subject of a considerable amount of recent academic research. Such high-income earners contribute substantial amounts of tax and generate significant positive spillovers, but are also highly mobile: a 1% increase in the top marginal income tax rate increases outmigrations by around 1.5 to 3%. We review research int...
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ژورنال
عنوان ژورنال: Oxford University Commonwealth Law Journal
سال: 2019
ISSN: 1472-9342,1757-8469
DOI: 10.1080/14729342.2019.1665764