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...
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| Other Authors: | , |
| Format: | Book |
| Language: | English |
| Published: |
Washington, D.C. :
International Monetary Fund,
2018
[Place of publication not identified] : 2018 |
| Series: | IMF Working Papers; Working Paper ;
No. 2018/246 IMF eLibrary |
| Subjects: |
Internet
This item is not available through BorrowDirect. Please contact your institution’s interlibrary loan office for further assistance.Duke University
| Call Number: |
ISIL:US-NCD |
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