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Personal Income Taxes in Developing Countries

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  • Sicat, Gerardo P
  • Virmani, Arvind

Abstract

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Suggested Citation

  • Sicat, Gerardo P & Virmani, Arvind, 1988. "Personal Income Taxes in Developing Countries," The World Bank Economic Review, World Bank, vol. 2(1), pages 123-138, January.
    • Handle: RePEc:oup:wbecrv:v:2:y:1988:i:1:p:123-38
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    Cited by:

    1. Easterly, William & Rebelo, Sergio, 1993. "Marginal income tax rates and economic growth in developing countries," European Economic Review, Elsevier, vol. 37(2-3), pages 409-417, April.
    2. Easterly, William & Rebelo, Sergio, 1993. "Fiscal policy and economic growth: An empirical investigation," Journal of Monetary Economics, Elsevier, vol. 32(3), pages 417-458, December.
    3. Mendoza, Enrique G. & Razin, Assaf & Tesar, Linda L., 1994. "Effective tax rates in macroeconomics: Cross-country estimates of tax rates on factor incomes and consumption," Journal of Monetary Economics, Elsevier, vol. 34(3), pages 297-323, December.
    4. Vaqar Ahmed & Cathal O'Donoghue, 2009. "Redistributive Effect of Personal Income Taxation in Pakistan," Working Papers 0143, National University of Ireland Galway, Department of Economics, revised 2009.
    5. Leechor, Chad & Warner, Robert, 1989. "Equity in unequal deductions : implications of income tax rules in Ghana and Nigeria," Policy Research Working Paper Series 198, The World Bank.
    6. Peter, Klara Sabirianova & Buttrick, Steve & Duncan, Denvil, 2010. "Global Reform of Personal Income Taxation, 1981–2005: Evidence From 189 Countries," National Tax Journal, National Tax Association;National Tax Journal, vol. 63(3), pages 447-478, September.
    7. Wenli Li & Pierre-Daniel G. Sarte, 2001. "Growth Effects of Progressive Taxation," Finance and Economics Discussion Series 2002-03, Board of Governors of the Federal Reserve System (U.S.).
    8. Hassan, Fareed M. A., 1998. "Revenue-productive income tax structures and tax reforms in emerging market economies - evidence from Bulgaria," Policy Research Working Paper Series 1927, The World Bank.

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