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Iceland

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Source: Iceland : Improving the Equity and Revenue Productivity of the Icelandic Tax System

Volume/Issue: 2010/213

Series: IMF Staff Country Reports

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 16 July 2010

ISBN: 9781455207947

Keywords: interest, taxes, debt, tax system, tax systems

The Icelandic government has launched a review of the tax system, with a view to improving its income redistribution, growth orientation, and efficiency features, as well as increasing its revenue mobilization pote...

Iceland

Iceland »

Source: Iceland : Advancing Tax Reform and the Taxation of Natural Resources

Volume/Issue: 2011/138

Series: IMF Staff Country Reports

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 16 June 2011

ISBN: 9781455272518

Keywords: taxes, interest, debt, property tax, payments

This study focused on environmental tax measures, and on allocation, pricing, and taxation of Iceland's major hydropower and geothermal resources. Measures to secure the tax base for the corporate income tax (CIT)...