Personal Income Tax Progressivity: Trends and Implications

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.


Personal Income Tax Progressivity: Trends and Implications
Language: en
Pages: 24
Authors: Claudia Gerber
Categories: Business & Economics
Type: BOOK - Published: 2018-11-20 - Publisher: International Monetary Fund

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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 K
Income Tax Progressivity
Language: en
Pages: 0
Authors: Claudia Gerber
Categories:
Type: BOOK - Published: 2020 - Publisher:

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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 K
Tax Progressivity and Income Inequality
Language: en
Pages: 388
Authors: Joel Slemrod
Categories: Business & Economics
Type: BOOK - Published: 1996-10-13 - Publisher: Cambridge University Press

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This book assembles nine papers on tax progressivity and its relationship to income inequality, written by leading public finance economists. The papers documen
Tax Withholding and Estimated Tax
Language: en
Pages: 48
Authors:
Categories: Tax revenue estimating
Type: BOOK - Published: 1999 - Publisher:

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Recent Personal Income Tax Progressivity Trends in Australia
Language: en
Pages:
Authors: Graeme Davis
Categories:
Type: BOOK - Published: 2019 - Publisher:

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Tax progressivity is not a precise science. Judgements around the level of tax progressivity need to balance the objective of fairness against other objectives