Zulkifflee Mohamed


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Progressive Taxation in ASEAN: A Review on Personal Income Tax Rates

Category: FourA 2017
Abstract: The wisdom of progressive taxation is to ensure equity and fairness among tax-payers by increasing tax rates as income increases. Despite its criticism for tax evasion, the progressive tax system has been widely used in several nations including countries in ASEAN. However, the marginal tax rate bet...
Tags: Taxation  

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