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...

Mô tả đầy đủ

Chi tiết về thư mục
Tác giả chính:	Gerber, Claudia
Tác giả khác:	Klemm, Alexander, Liu, Li, Mylonas, Victor
Định dạng:	Tạp chí
Ngôn ngữ:	English
Được phát hành:	Washington, D.C. : International Monetary Fund, 2018.
Loạt:	IMF Working Papers; Working Paper ; No. 2018/246
Truy cập trực tuyến:	Full text available on IMF

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