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Personal Income Tax Policy Analysis: Albania vs. United States

Author

Listed:
  • Agim BINAJ

    (Department of Economics and Agrarian Policy Agricultural University of Tirana, Albania.)

  • Ilir BINAJ

    (University of New York in Tirana, Albania.)

  • Irini LIMAJ

    (ASC CPAs in Tirana, Albania.)

Abstract

Personal income tax has become an important part of the Albania's revenue system. Revenue from personal income tax was more than 27.9 billion ALL for the year of 2011 which makes up a 3% increase when compared to the previous year. This paper compares and contrasts Albanian and American income tax systems by describing many similarities as well as distinctive characteristics that were found. Professor Agim Binaj of Agricultural University of Tirana highlights the need for a fair personal income tax reform in Albania. This paper concludes with recommendations and an agenda for future research on tax policy using lessons from the United States tax system.

Suggested Citation

  • Agim BINAJ & Ilir BINAJ & Irini LIMAJ, 2013. "Personal Income Tax Policy Analysis: Albania vs. United States," International Journal of Economics and Financial Issues, Econjournals, vol. 3(1), pages 42-49.
    • Handle: RePEc:eco:journ1:2013-01-4
    as

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    References listed on IDEAS

    as
    1. Christopher J. Heady, 2001. "Taxation Policy in Low-Income Countries," WIDER Working Paper Series DP2001-81, World Institute for Development Economic Research (UNU-WIDER).
    2. Goode, Richard, 1993. "Tax advice to developing countries: An historical survey," World Development, Elsevier, vol. 21(1), pages 37-53, January.
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    More about this item

    Keywords

    Individual income tax; tax system; revenue; uncollected taxes; fiscal reform;
    All these keywords.

    JEL classification:

    • E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy; Modern Monetary Theory
    • H3 - Public Economics - - Fiscal Policies and Behavior of Economic Agents

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