ADB亚洲开发银行：2025年亚太地区个人所得税：未来方向年报告（英文版）

The brief considers ways to make personal income tax systems in Asia and the Pacific more efficient and equitable and considers the benefits of supporting reforms to property taxes, corporate income tax, and wealth taxes. It recommends improving personal income tax structure through such measures as broadening of the tax base and raising taxation on capital income and improving tax administration through strengthening all core functions, with emphasis on third-party reporting and tax withhold