Personal Income Tax Progressivity Trends And Implications
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Personal Income Tax Progressivity: Trends and Implications
Author | : Claudia Gerber |
Publisher | : International Monetary Fund |
Total Pages | : 24 |
Release | : 2018-11-20 |
Genre | : Business & Economics |
ISBN | : 1484386000 |
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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 decline in progressivity over the last decades and (ii) examines the relationship between progressivity and economic growth. Regressions do not reveal a significant impact of progressivity on growth, suggesting that efficiency costs of progressivity may be small—at least for degrees of progressivity observed in the sample.
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