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http://hdl.handle.net/10419/35825
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| Title: | | Global reform of personal income taxation, 1981 - 2005: evidence from 189 countries  |
| Authors: | | Peter, Klara Sabirianova Buttrick, Steve Duncan, Denvil |
| Issue Date: | | 2009 |
| Series/Report no.: | | IZA discussion papers 4228 |
| Abstract: | | In this paper we use a panel of 189 countries to describe the salient trends that have emerged in national personal income tax systems spanning the twenty five year period from 1981 to 2005. Using complete national income tax schedules, we calculate actual average and marginal tax rates at different income levels as well as time-varying measures of structural progressivity and complexity of national tax systems. We show that frequent alterations of tax structures have reduced tax rates at higher levels of income and diminished the overall progressivity and complexity of national tax systems; however, the degree of this change varies considerably across countries. We also find that the relationship between the tax rates and revenue is positive for high income countries; however, the strength of the relationship declines with weaker institutions and lower levels of economic development. |
| Subjects: | | Personal income tax marginal rate average rate tax complexity progressivity flat tax revenue global trends |
| JEL: | | C8 E62 H2 H87 N10 O1 |
| Persistent Identifier of the first edition: | | urn:nbn:de:101:1-2009062295 |
| Document Type: | | Working Paper |
| Appears in Collections: | | IZA Discussion Papers, Forschungsinstitut zur Zukunft der Arbeit (IZA)
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