Revenue and Distributional Impact Analysis of Indonesian Personal Income Tax Reform in 2008

Since 1983, Indonesian tax policy has been the subject of ongoing reforms in order to replace the old colonial tax arrangements, reduce income dependency from oil and gas, decrease the government's foreign debt and maintain its fiscal sustainability. Nevertheless, after 25 years of reform, actu...

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Bibliographic Details
Main Authors: Bimo Wijayanto, Yogi Vidyattama
Format: Article
Language:English
Published: Universitas Indonesia 2018-03-01
Series:Economics and Finance in Indonesia
Subjects:
Online Access:http://efi.ui.ac.id/index.php/efi/article/view/570