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|z 9781589064089
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|a 1018-5941
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|a BD-DhAAL
|c BD-DhAAL
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|a Vellutini, Charles.
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|a Measuring the Redistributive Capacity of Tax Policies /
|c Charles Vellutini, Juan Carlos Benitez.
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|a Washington, D.C. :
|b International Monetary Fund,
|c 2021.
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|a 1 online resource (28 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 presents a novel technique to measure and compare the redistributive capacity of observed tax (or transfer) policies. The technique is based on income distribution simulations and controls for differences in pre-tax income distributions. It assumes that the only information on the pre-tax distribution available in each country-year is the Gini coefficient and the mean (GDP per capita). We illustrate the technique with an application to the personal income tax, using a dataset of 108 countries over the 2007-2018 period.
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|a Mode of access: Internet
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|a Foreign Exchange
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|a Income Distribution, Redistribution, Progressivity and Personal Income Tax
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|a Informal Economy
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|a Novel Technique
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|a PIT Redistribution
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|a Underground Econom
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|a Benitez, Juan Carlos.
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|a IMF Working Papers; Working Paper ;
|v No. 2021/252
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|z Full text available on IMF
|u http://elibrary.imf.org/view/journals/001/2021/252/001.2021.issue-252-en.xml
|z IMF e-Library
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