Personal Income Tax Progressivity : Trends and Implications /

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...

書誌詳細
第一著者:	Gerber, Claudia
その他の著者:	Klemm, Alexander, Liu, Li, Mylonas, Victor
フォーマット:	雑誌
言語:	English
出版事項:	Washington, D.C. : International Monetary Fund, 2018.
シリーズ:	IMF Working Papers; Working Paper ; No. 2018/246
オンライン･アクセス:	Full text available on IMF

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