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Personal Income Tax Progressivity
Trends and Implications

by Claudia Gerber, Alexander D. Klemm, Li Liu, and Victor Mylonas

Series:Working Paper No. 18/246
ISBN 9781484383087
Code: #WPIEA2018246

Publication year: 2018

Cdn: $27.00; US: $23.50
Paperback
Language: English
24 pages
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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
Cdn: $27.00; US: $23.50
International Monetary Fund (IMF) BookID: 123945 Added: 2018.12.2