Personal Income Tax Progressivity : Trends and Implications /
This paper discusses how the structure of the tax system affects its progressivity. It suggests a measure of progressive capacity of tax systems, based on the Kakwani index, but independent of pre-tax income distributions. Using this and other progressivity measures, the paper (i) documents a declin...
| Κύριος συγγραφέας: | |
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| Άλλοι συγγραφείς: | , , |
| Μορφή: | Επιστημονικό περιοδικό |
| Γλώσσα: | English |
| Έκδοση: |
Washington, D.C. :
International Monetary Fund,
2018.
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| Σειρά: | IMF Working Papers; Working Paper ;
No. 2018/246 |
| Διαθέσιμο Online: | Full text available on IMF |