Personal Income Tax Progressivity : Trends and Implications / Claudia Gerber, Alexander Klemm, Li Liu, Victor Mylonas.
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...
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Full Text (via IMF e-Library) |
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| Main Author: | |
| Other Authors: | , , |
| Format: | eBook |
| Language: | English |
| Published: |
Washington, D.C. :
International Monetary Fund,
2018.
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| Series: | IMF working paper ;
WP/2018/246. |