EN
Personal Income Tax Policy Analysis: Albania vs. United States
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.
Keywords
Details
Primary Language
English
Subjects
-
Journal Section
-
Publication Date
March 1, 2013
Submission Date
March 1, 2013
Acceptance Date
-
Published in Issue
Year 2013 Volume: 3 Number: 1
APA
Binaj, A., Binaj, İ., & Limaj, İ. (2013). Personal Income Tax Policy Analysis: Albania vs. United States. International Journal of Economics and Financial Issues, 3(1), 42-49. https://izlik.org/JA94LT92WR
AMA
1.Binaj A, Binaj İ, Limaj İ. Personal Income Tax Policy Analysis: Albania vs. United States. IJEFI. 2013;3(1):42-49. https://izlik.org/JA94LT92WR
Chicago
Binaj, Agim, İlir Binaj, and İrini Limaj. 2013. “Personal Income Tax Policy Analysis: Albania Vs. United States”. International Journal of Economics and Financial Issues 3 (1): 42-49. https://izlik.org/JA94LT92WR.
EndNote
Binaj A, Binaj İ, Limaj İ (March 1, 2013) Personal Income Tax Policy Analysis: Albania vs. United States. International Journal of Economics and Financial Issues 3 1 42–49.
IEEE
[1]A. Binaj, İ. Binaj, and İ. Limaj, “Personal Income Tax Policy Analysis: Albania vs. United States”, IJEFI, vol. 3, no. 1, pp. 42–49, Mar. 2013, [Online]. Available: https://izlik.org/JA94LT92WR
ISNAD
Binaj, Agim - Binaj, İlir - Limaj, İrini. “Personal Income Tax Policy Analysis: Albania Vs. United States”. International Journal of Economics and Financial Issues 3/1 (March 1, 2013): 42-49. https://izlik.org/JA94LT92WR.
JAMA
1.Binaj A, Binaj İ, Limaj İ. Personal Income Tax Policy Analysis: Albania vs. United States. IJEFI. 2013;3:42–49.
MLA
Binaj, Agim, et al. “Personal Income Tax Policy Analysis: Albania Vs. United States”. International Journal of Economics and Financial Issues, vol. 3, no. 1, Mar. 2013, pp. 42-49, https://izlik.org/JA94LT92WR.
Vancouver
1.Agim Binaj, İlir Binaj, İrini Limaj. Personal Income Tax Policy Analysis: Albania vs. United States. IJEFI [Internet]. 2013 Mar. 1;3(1):42-9. Available from: https://izlik.org/JA94LT92WR