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...
| מחבר ראשי: | |
|---|---|
| מחברים אחרים: | , , |
| פורמט: | כתב-עת |
| שפה: | English |
| יצא לאור: |
Washington, D.C. :
International Monetary Fund,
2018.
|
| סדרה: | IMF Working Papers; Working Paper ;
No. 2018/246 |
| גישה מקוונת: | Full text available on IMF |