Fundamentals of Personal Income Taxation

A comprehensive guide to personal income taxation, offering global insights into its core issues and broader implications.

Why this book?

This comprehensive primer delves into the legal intricacies of personal income taxation, offering a globally relevant perspective on a subject central to modern tax law and policy. With the same rigorous methodology as its predecessor, Fundamentals of Taxation: An Introduction to Tax Policy, Tax Law and Tax Administration, this book unpacks the complexities of personal income tax without anchoring itself to the specifics of any single tax system.

Designed for a diverse audience – including university students, legal professionals and curious learners – it provides a thorough and systematic analysis of the core issues and challenges surrounding personal income taxation. From understanding who is taxed and what is taxed to exploring cross-border implications and special tax regimes, each chapter builds upon the last to create a cohesive and logical journey through the subject.

The twelve chapters explore: the historical context and principles of personal income taxation (Chapter 1), identifying taxable persons (Chapter 2), residence and source-based taxation (Chapter 3), timing issues (Chapter 4), determining the taxable base and income categories (Chapter 5), tax rates (Chapter 6), procedural aspects (Chapter 7), cross-border taxation dynamics (Chapter 8), taxes on capital (Chapter 9), social security contributions (Chapter 10), tax planning, avoidance and evasion (Chapter 11) and special tax regimes for individuals (Chapter 12).

In today’s globalized world where tax systems influence individual mobility and international cooperation, this book fosters a common understanding of the legal principles of personal income taxation. Whether used in the classroom, by professionals seeking a deeper foundation or by non-experts curious about the field, this primer is an essential resource.

Engage with this primer to unravel the legal framework of personal income taxation and gain insights into its broader implications in an interconnected world.