Measuring Tax Progressivity in Low|Income Countries

Measuring Tax Progressivity in Low-Income Countries

Measuring Tax Progressivity in Low-Income. Countries. Alastair Thomas. JEL codes: H2, H22, H23. Key words: taxes, progressivity, redistribution. Alastair Thomas ...

Measuring Tax Progressivity in Low-Income Countries (English)

In addition to raising revenue, tax systems have a key role to play in achieving countries' equity goals. An important first step in assessing whether a ...

Measuring Tax Progressivity in Low-Income Countries - IDEAS/RePEc

Abstract. In addition to raising revenue, tax systems have a key role to play in achieving countries'equity goals. An important first step in assessing whether ...

Measuring Tax Progressivity in Low-Income Countries - ResearchGate

An index for measuring tax progressivity ... A simple index is proposed that relates tax burden distribution to income distribution across all levels of income ...

HOW SHOULD TAX PROGRESSIVITY RESPOND TO RISING ...

... tax and transfer system is especially progressive at low income levels. ... Measuring tax progressivity across countries by modeling the detailed tax and.

Measuring Tax Progressivity in Low-Income Countries (Inglés)

Measuring Tax Progressivity in Low-Income Countries (Inglés) ... In addition to raising revenue, tax systems have a key role to play in achieving ...

Measuring “Tax Effort” in Developing Countries in - IMF eLibrary

Generally, an overestimate of per capita income results in too low a ranking in tax effort; an underestimate has the opposite effect. Readers may wish to allow ...

Measuring Tax Progressivity in Low-Income Countries - Crossref

Measuring Tax Progressivity in Low-Income ; Record type. Book. Published ; Published. 30 May 2023. Authors ; Authors. Alastair Geoffrey Arthur Thomas ; DOI.

Measurement of Tax Progressivity: An International Comparison - jstor

' The inter-country comparison shows that there are relatively small differ- ences in the degrees of income inequality both before and after ...

How Property Taxes Can Help Low-Income Countries to Develop

Previous IMF research has shown that countries have ample potential to raise more domestic tax revenue if they need it—up to 5 percentage points ...

How does progressivity impact tax morale? Experimental evidence ...

Respondents who received the taxes treatment in the four countries for which taxes were progressive (Colombia, Ghana, Mexico and Tanzania) ...

Working Paper : Redefining tax progressivity in developing countries

Recent evidence from developing countries shows that the bottom of the income distribution pays more taxes relative to their income than the top 1%, ...

Taxed fairly? How differences in perception shape attitudes towards ...

It has a highly progressive income tax system which should make redistributive conflicts between low- and high-income earners salient (Beramendi ...

International Tax Competitiveness Index 2023 - Tax Foundation

Top Statutory Personal Income Tax Rate. Most countries' income tax systems have a progressive ... low-tax country by using highly mobile ...

Income Taxation Across Countries - Xincheng Qiu

They use a log-linear tax function and compare progressivity measured by the progressivity wedge across OECD countries between 2000 and 2007.2 They find ...

Normative Measures of Tax Progressivity: an International Comparison

The methodology developed in the paper is applied to make international comparisons of tax progressivity in 32 developed countries. The paper ...

Measuring Tax Progressivity in Low-Income Countries - 文件与报告库

In addition to raising revenue, tax systems have a key role to play in achieving countries' equity goals ... Measuring Tax Progressivity in Low-Income Countries ( ...

Can a poverty-reducing and progressive tax and transfer system hurt ...

For low and lower-middle income countries, we use a poverty line of $1.25 ... Economic growth and poverty reduction: measurement issues using income and non- ...

What Do OECD Data Really Show About U.S. Taxes and Reducing ...

The OECD's main measure of progressivity, the “concentration coefficient,” would rate this as the most progressive tax system possible. But it ...

Personal income tax progressivity and output volatility

This implies that the degree of progressivity, measured at the APW wage, tends to decline as in most countries progressivity declines when moving up the income ...