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| Definition: |
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Amounts which a taxpayer may subtract from his tax liability. They are described as payable if they can exceed tax liability (sometimes the terms “refundable” and “non-wastable” are used).
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| Source
Publication: |
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OECD, 2007, Taxing Wages - 2005/2006, 2006 Edition, OECD, Paris.
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| Statistical
Theme: Financial statistics |
| Created
on Monday, July 23, 2007 |
| Last
updated on Thursday, July 26, 2007 |
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