Regulating Indonesia's high wealth individual taxpayers: ideas for policy transfer
A growing challenge for tax authorities worldwide is managing the tax compliance of high wealth individuals (HWIs). The OECD promotes comparative policy learning as an approach to addressing such shared problems. It also gives its imprimatur to ‘best practice’ for OECD countries wishing to strengthen their regulatory frameworks. Among OECD recommendations are for tax administrations to invest in specialised HWI initiatives. While such initiatives have gained popularity, this thesis presents...[Show more]
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