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Publication Detail
NTRC TRJ 2018-0910a: NTRC Tax Research Journal: Proposed Reforms under Package 4 of the Comprehensive Tax Reform Program

Package 4 will greatly simplify the complicated tax structure of the financial sector by reducing the number of tax base and tax rate combinations from 80 to 41. It will harmonize the tax rates on interests, dividends and capital gains, and the business taxes imposed on financial intermediaries to minimize opportunities for tax arbitrage. Also, it will rationalize the documentary stamp tax on financial transactions to lessen friction cost and enhance taxpayer compliance.

National Tax Research Center
Authors Keywords
NTRC; Package 4; CTRP;
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Published in 2018 and available in the NTRC Library or can be downloaded as full text Downloaded 131 times since April 07, 2020