Measuring Tax Progressivity in Low-Income Countries
Author
Abstract
Suggested Citation
Download full text from publisher
References listed on IDEAS
- Pierre Bachas & Lucie Gadenne & Anders Jensen, 2024.
"Informality, Consumption Taxes, and Redistribution,"
The Review of Economic Studies, Review of Economic Studies Ltd, vol. 91(5), pages 2604-2634.
- Bachas, Pierre & Gadenne, Lucie & Jensen, Anders, 2020. "Informality, Consumption Taxes and Redistribution," The Warwick Economics Research Paper Series (TWERPS) 1277, University of Warwick, Department of Economics.
- Bachas, Pierre & Gadenne, Lucie & Jensen, Anders, 2020. "Informality, Consumption Taxes and Redistribution," CAGE Online Working Paper Series 487, Competitive Advantage in the Global Economy (CAGE).
- Bachas,Pierre Jean & Gadenne,Lucie & Jensen,Anders, 2020. "Informality, Consumption Taxes and Redistribution," Policy Research Working Paper Series 9267, The World Bank.
- Pierre Bachas & Lucie Gadenne & Anders Jensen, 2020. "Informality, Consumption Taxes and Redistribution," IFS Working Papers W20/14, Institute for Fiscal Studies.
- Gadenne, Lucie & Jensen, Anders & Bachas, Pierre, 2020. "Informality, Consumption Taxes and Redistribution," CEPR Discussion Papers 14945, C.E.P.R. Discussion Papers.
- Pierre Bachas & Lucie Gadenne & Anders Jensen, 2020. "Informality, Consumption Taxes and Redistribution," NBER Working Papers 27429, National Bureau of Economic Research, Inc.
- Pierre Bachas & Lucie Gadenne & Anders Jensen, 2022. "Informality, Consumption Taxes and Redistribution," Working Papers 945, Queen Mary University of London, School of Economics and Finance.
- Anders Jensen & Pierre Bachas & Lucie Gadenne, 2021. "Informality, Consumption Taxes and Redistribution," CID Working Papers 407, Center for International Development at Harvard University.
- Clemens Fuest & Andreas Peichl & Sebastian Siegloch, 2018.
"Do Higher Corporate Taxes Reduce Wages? Micro Evidence from Germany,"
American Economic Review, American Economic Association, vol. 108(2), pages 393-418, February.
- Clemens Fuest & Andreas Peichl & Sebastian Siegloch, 2013. "Do Higher Corporate Taxes Reduce Wages? Micro Evidence from Germany," CESifo Working Paper Series 4247, CESifo.
- Fuest, Clemens & Peichl, Andreas & Siegloch, Sebastian, 2016. "Do higher corporate taxes reduce wages? Micro evidence from Germany," ZEW Discussion Papers 16-003, ZEW - Leibniz Centre for European Economic Research.
- Fuest, Clemens & Peichl, Andreas & Siegloch, Sebastian, 2013. "Do Higher Corporate Taxes Reduce Wages? Micro Evidence from Germany," IZA Discussion Papers 7390, Institute of Labor Economics (IZA).
- Fuest, Clemens & Peichl, Andreas & Siegloch, Sebastian, 2013. "Do higher corporate taxes reduce wages? Micro evidence from Germany," ZEW Discussion Papers 13-039, ZEW - Leibniz Centre for European Economic Research.
- Clemens Fuest & Andreas Peichl & Sebastian Siegloch, 2017. "Do Higher Corporate Taxes Reduce Wages? Micro Evidence from Germany," ifo Working Paper Series 241, ifo Institute - Leibniz Institute for Economic Research at the University of Munich.
- Bruce D. Meyer & James X. Sullivan, 2003. "Measuring the Well-Being of the Poor Using Income and Consumption," NBER Working Papers 9760, National Bureau of Economic Research, Inc.
- John Bishop & Paul Thistle & John Formby, 1990. "International Comparisons of Tax and Transfer Progressivity: New Evidence from the Luxembourg Income Study," LIS Working papers 52, LIS Cross-National Data Center in Luxembourg.
- Richard Bird & Michael Smart, 2016. "Finances of the Nation: Taxing Consumption in Canada: Rates, Revenues, and Redistribution," Canadian Tax Journal, Canadian Tax Foundation, vol. 64(2), pages 417-442.
- Annette Alstadsæter & Martin Jacob & Wojciech Kopczuk & Kjetil Telle, 2016.
"Accounting for Business Income in Measuring Top Income Shares: Integrated Accrual Approach Using Individual and Firm Data from Norway,"
NBER Working Papers
22888, National Bureau of Economic Research, Inc.
- Annette Alstadsæter & Martin Jacob & Wojciech Kopczuk & Kjetil Telle, 2016. "Accounting for business income in measuring top income shares. Integrated accrual approach using individual and firm data from Norway," Discussion Papers 837, Statistics Norway, Research Department.
- John Creedy, 1998. "Are Consumption Taxes Regressive?," Australian Economic Review, The University of Melbourne, Melbourne Institute of Applied Economic and Social Research, vol. 31(2), pages 107-116, June.
- Thomas Blanchet & Ignacio Flores & Marc Morgan, 2022.
"The weight of the rich: improving surveys using tax data,"
The Journal of Economic Inequality, Springer;Society for the Study of Economic Inequality, vol. 20(1), pages 119-150, March.
- Thomas Blanchet & Ignacio Flores & Marc Morgan, 2018. "The Weight of the Rich: Improving Surveys Using Tax Data," Working Papers hal-02878315, HAL.
- Thomas Blanchet & Ignacio Flores & Marc Morgan, 2018. "The Weight of the Rich: Improving Surveys Using Tax Data," PSE Working Papers hal-02878315, HAL.
- Thomas Blanchet & Ignacio Flores & Marc Morgan, 2018. "The Weight of the Rich: Improving Surveys Using Tax Data," World Inequality Lab Working Papers hal-02878315, HAL.
- Richard E. Slitor, 1948. "The Measurement of Progressivity and Built-In Flexibility," The Quarterly Journal of Economics, President and Fellows of Harvard College, vol. 62(2), pages 309-313.
- R. A. Musgrave & Tun Thin, 1948. "Income Tax Progression, 1929-48," Journal of Political Economy, University of Chicago Press, vol. 56(6), pages 498-498.
- Young, H. P., 1987. "Progressive taxation and the equal sacrifice principle," Journal of Public Economics, Elsevier, vol. 32(2), pages 203-214, March.
- Alastair Thomas, 2022. "Reassessing the regressivity of the VAT," Fiscal Studies, John Wiley & Sons, vol. 43(1), pages 23-38, March.
- Youssef Benzarti & Dorian Carloni & Jarkko Harju & Tuomas Kosonen, 2020.
"What Goes Up May Not Come Down: Asymmetric Incidence of Value-Added Taxes,"
Journal of Political Economy, University of Chicago Press, vol. 128(12), pages 4438-4474.
- Youssef Benzarti & Dorian Carloni & Jarkko Harju & Tuomas Kosonen, 2017. "What Goes Up May Not Come Down: Asymmetric Incidence of Value-Added Taxes," NBER Working Papers 23849, National Bureau of Economic Research, Inc.
- Tuomas Kosonen & Youssef Benzarti & Dorian Carloni & Jarkko Harju, 2017. "What Goes Up May Not Come Down: Asymmetric Incidence of Value-Added Taxes," Working Papers 317, Työn ja talouden tutkimus LABORE, The Labour Institute for Economic Research LABORE.
- Florens Flues & Alastair Thomas, 2015. "The distributional effects of energy taxes," OECD Taxation Working Papers 23, OECD Publishing.
- Kakwani, Nanok C, 1977. "Measurement of Tax Progressivity: An International Comparison," Economic Journal, Royal Economic Society, vol. 87(345), pages 71-80, March.
- Gilbert E. Metcalf, 1994. "Life Cycle versus Annual Perspectives on the Incidence of a Value Added Tax," NBER Chapters, in: Tax Policy and the Economy, Volume 8, pages 45-64, National Bureau of Economic Research, Inc.
- John Creedy & Cath Sleeman, 2005.
"Adult equivalence scales, inequality and poverty,"
New Zealand Economic Papers, Taylor & Francis Journals, vol. 39(1), pages 51-81.
- John Creedy & Catherine Sleeman, 2005. "Adult Equivalence Scales, Inequality and Poverty," Department of Economics - Working Papers Series 938, The University of Melbourne.
- Kopczuk, Wojciech & Alstadsæter, Annette & Jacob, Martin & Telle, Kjetil, 2016. "Accounting for Business Income in Measuring Top Income Shares: Integrated Accrual Approach Using Individual and Firm Data from," CEPR Discussion Papers 11671, C.E.P.R. Discussion Papers.
- Charles Vellutini & Juan Carlos Benitez, 2021. "Measuring the Redistributive Capacity of Tax Policies," IMF Working Papers 2021/252, International Monetary Fund.
- Richard Bird & Michael Smart & Jorge Martinez-Vazquez, 2016. "Taxing Consumption in Canada: Rates, Revenues, and Redistribution," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper1605, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
- Nicolas Ruiz & Alain Trannoy, 2008. "Le caractère régressif des taxes indirectes : les enseignements d'un modèle de microsimulation," Économie et Statistique, Programme National Persée, vol. 413(1), pages 21-46.
- Isabelle Joumard & Mauro Pisu & Debbie Bloch, 2012. "Tackling income inequality: The role of taxes and transfers," OECD Journal: Economic Studies, OECD Publishing, vol. 2012(1), pages 37-70.
Most related items
These are the items that most often cite the same works as this one and are cited by the same works as this one.- Alastair Thomas, 2022. "Reassessing the regressivity of the VAT," Fiscal Studies, John Wiley & Sons, vol. 43(1), pages 23-38, March.
- Thomas,Alastair Geoffrey Arthur, 2024. "VAT Rate Structures in Theory and Practice," Policy Research Working Paper Series 10677, The World Bank.
- Thomas, Alastair, 2015. "The Distributional Effects of Consumption Taxes in New Zealand," Working Paper Series 4668, Victoria University of Wellington, Chair in Public Finance.
- Momi Dahan, 2023.
"Social Construction And The Progressivity Of Local Tax Relief,"
Israel Economic Review, Bank of Israel, vol. 21(1), pages 1-33, March.
- Momi Dahan, 2021. "Social Construction and the Progressivity of Local Tax Relief," CESifo Working Paper Series 9277, CESifo.
- Magda WISNIEWSKA-KUZMA, 2020. "Measurement of personal income tax progressivity in the post-socialist countries of Europe compared to other OECD countries," Eastern Journal of European Studies, Centre for European Studies, Alexandru Ioan Cuza University, vol. 11, pages 113-131, December.
- Checherita-Westphal, Cristina & Attinasi, Maria Grazia & Rieth, Malte, 2011. "Labour tax progressivity and output volatility: evidence from OECD countries," Working Paper Series 1380, European Central Bank.
- Mukherjee, Sacchidananda, 2023. "Distributional Impact of Indian GST," Working Papers 23/403, National Institute of Public Finance and Policy.
- Asatryan, Zareh & Gomtsyan, David, 2020.
"The incidence of VAT evasion,"
ZEW Discussion Papers
20-027, ZEW - Leibniz Centre for European Economic Research.
- Zareh Asatryan & David Gomtsyan, 2020. "The Incidence of VAT Evasion," CESifo Working Paper Series 8666, CESifo.
- Claudia Gerber & Mr. Alexander D Klemm & Ms. Li Liu & Mr. Victor Mylonas, 2018. "Personal Income Tax Progressivity: Trends and Implications," IMF Working Papers 2018/246, International Monetary Fund.
- Del Carmen,Giselle & Garriga,Santiago & Nuñez,Wilman & De Gouvea Scot De Arruda,Thiago, 2024. "Two Decades of Top Income Shares in Honduras," Policy Research Working Paper Series 10722, The World Bank.
- Owen, Sally Margaret Frean, 2017. "The unfortunate regressivity of public natural disaster insurance: Quantifying distributional implications of EQC building cover for New Zealand," Working Paper Series 6720, Victoria University of Wellington, School of Economics and Finance.
- Owen, Sally & Noy, Ilan, 2017.
"The unfortunate regressivity of public natural hazard insurance: A quantitative analysis of a New Zealand case,"
Working Paper Series
20247, Victoria University of Wellington, School of Economics and Finance.
- Sally Owen & Ilan Noy, 2017. "The Unfortunate Regressivity of Public Natural Hazard Insurance: A Quantitative Analysis of a New Zealand Case," CESifo Working Paper Series 6540, CESifo.
- Tahnee Christelle Ooms, 2021. "Correcting the Underestimation of Capital Incomes in Inequality Indicators: with an Application to the UK, 1997–2016," Social Indicators Research: An International and Interdisciplinary Journal for Quality-of-Life Measurement, Springer, vol. 157(3), pages 929-953, October.
- Ooms, Tahnee, 2021. "Correcting the underestimation of capital incomes in inequality indicators: with an application to the UK, 1997–2016," LSE Research Online Documents on Economics 108900, London School of Economics and Political Science, LSE Library.
- Chung Tran & Nabeeh Zakariyya, 2019. "Tax Progressivity in Australia: Facts, Measurements and Estimates," ANU Working Papers in Economics and Econometrics 2019-667, Australian National University, College of Business and Economics, School of Economics.
- Thomas, Alastair, 2015. "The Distributional Effects of Consumption Taxes in New Zealand," Working Paper Series 19331, Victoria University of Wellington, Chair in Public Finance.
- Peter J. Lambert & Runa Nesbakken & Thor O. Thoresen, 2015. "A common base answer to "Which country is most redistributive?"," Discussion Papers 811, Statistics Norway, Research Department.
- Boris Cournède & Jean-Marc Fournier & Peter Hoeller, 2018. "Public finance structure and inclusive growth," OECD Economic Policy Papers 25, OECD Publishing.
- Jacobs, Leif & Quack, Lara & Mechtel, Mario, 2022. "Distributional effects of carbon pricing by transport fuel taxation," Energy Economics, Elsevier, vol. 114(C).
- Sally Owen & Ilan Noy, 2019. "Regressivity in Public Natural Hazard Insurance: a Quantitative Analysis of the New Zealand Case," Economics of Disasters and Climate Change, Springer, vol. 3(3), pages 235-255, October.
More about this item
NEP fields
This paper has been announced in the following NEP Reports:- NEP-PBE-2025-03-17 (Public Economics)
Statistics
Access and download statisticsCorrections
All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:wbk:wbrwps:10460. See general information about how to correct material in RePEc.
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Roula I. Yazigi (email available below). General contact details of provider: https://edirc.repec.org/data/dvewbus.html .
Please note that corrections may take a couple of weeks to filter through the various RePEc services.