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|z 9781484383087
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|a 1018-5941
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|a BD-DhAAL
|c BD-DhAAL
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|a Gerber, Claudia.
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|a Personal Income Tax Progressivity :
|b Trends and Implications /
|c Claudia Gerber, Alexander Klemm, Li Liu, Victor Mylonas.
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|a Washington, D.C. :
|b International Monetary Fund,
|c 2018.
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|a 1 online resource (24 pages)
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|a IMF Working Papers
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|a <strong>Off-Campus Access:</strong> No User ID or Password Required
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|a <strong>On-Campus Access:</strong> No User ID or Password Required
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|a Electronic access restricted to authorized BRAC University faculty, staff and students
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|a 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 decline in progressivity over the last decades and (ii) examines the relationship between progressivity and economic growth. Regressions do not reveal a significant impact of progressivity on growth, suggesting that efficiency costs of progressivity may be small-at least for degrees of progressivity observed in the sample.
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|a Mode of access: Internet
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|a Klemm, Alexander.
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|a Liu, Li.
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|a Mylonas, Victor.
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|a IMF Working Papers; Working Paper ;
|v No. 2018/246
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| 856 |
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|z Full text available on IMF
|u http://elibrary.imf.org/view/journals/001/2018/246/001.2018.issue-246-en.xml
|z IMF e-Library
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