Bitte verwenden Sie diesen Link, um diese Publikation zu zitieren, oder auf sie als Internetquelle zu verweisen: https://hdl.handle.net/10419/247402 
Erscheinungsjahr: 
2021
Schriftenreihe/Nr.: 
IES Working Paper No. 35/2021
Verlag: 
Charles University in Prague, Institute of Economic Studies (IES), Prague
Zusammenfassung: 
Progressive direct taxation is necessary to complement social protection, in order to reduce income inequality as well as poverty. A new metric of personal income tax incidence progressivity (the "Plato Index") is presented, using WIDER databases for income inequality (WIID) and tax revenues (GDR). Taxation is shown to be far less progressive in developing countries, than in developed ones (particularly Europe) although there are large variations within regional and income groups. There is significant correlation of direct tax progressivity not only with the level of economic development, but also with health and education provision. Both findings imply potential policy space for higher personal income tax pressure.
Schlagwörter: 
direct taxation
tax progressivity
developing countries
fiscal incidence
social protection
direct taxation
tax progressivity
developing countries
fiscal incidence
social protection
JEL: 
D12
H23
I32
O15
Dokumentart: 
Working Paper

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