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The limited role of the personal income tax in developing countries
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Cited by:
- Bird, Richard M. & Zolt, Eric M., 2011. "Dual Income Taxation: A Promising Path to Tax Reform for Developing Countries," World Development, Elsevier, vol. 39(10), pages 1691-1703.
- Jorge Martínez-Vázquez & Violeta Vulovic & Blanca Moreno Dodson, 2012.
"The Impact of Tax and Expenditure Policies on Income Distribution: Evidence from a Large Panel of Countries,"
Hacienda Pública Española / Review of Public Economics, IEF, vol. 200(1), pages 95-130, March.
- Jorge Martinez-Vazquez & Blanca Moreno-Dodson & VIoleta Vulovic, 2012. "The Impact of Tax and Expenditure Policies on Income Distribution: Evidence from a Large Panel of Countries," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper1225, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
- Richard M. Bird, 2009. "The Personal Income Tax," World Bank Publications - Reports 11116, The World Bank Group.
- Saeed Solaymani, 2020. "Assessing the economic and social impacts of fiscal policies," Journal of Economic Studies, Emerald Group Publishing Limited, vol. 47(3), pages 671-694, March.
- M. Govinda Rao & Sudhanshu Kumar, 2018.
"Envisioning tax policy for accelerated development in India,"
Asia-Pacific Sustainable Development Journal, United Nations Economic and Social Commission for Asia and the Pacific (ESCAP), vol. 25(1), pages 85-107, June.
- M. Govinda Rao & Sudhanshu Kumar, 2017. "Envisioning Tax Policy for Accelerated Development in India," Working Papers id:11775, eSocialSciences.
- Edward Anderson & Maria Ana Jalles D'Orey & Maren Duvendack & Lucio Esposito, 2017. "Does Government Spending Affect Income Inequality? A Meta-Regression Analysis," Journal of Economic Surveys, Wiley Blackwell, vol. 31(4), pages 961-987, September.
- M. Govinda Rao & R. Kavita Rao, 2005.
"Trends and Issues in Tax Policy and Reform in India,"
India Policy Forum, Global Economy and Development Program, The Brookings Institution, vol. 2(1), pages 55-122.
- M. Govinda Rao & Rao, R. Kavita, 2005. "Trends and issues in tax policy and reform in India," Working Papers tru1, National Institute of Public Finance and Policy.
- M.Govinda Rao, 2005. "Trends and Issues in Tax Policy and Reform in India," Working Papers id:243, eSocialSciences.
- Canavire-Bacarreza, Gustavo & Martínez-Vázquez, Jorge & Vulovic, Violeta, 2013. "Taxation and Economic Growth in Latin America," IDB Publications (Working Papers) 4583, Inter-American Development Bank.
- Richard M. Bird, 2012. "Taxation and Development: What Have We Learned from Fifty Years of Research?," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper1202, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
- Tomáš Buus & Jaroslav Brada, 2010. "VAT and Tax Credits: A Way to Eliminate Tax-Evasive Use of Transfer Prices?," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2010(1), pages 28-50.
- Richard M. Bird & Eric M. Zolt, 2014.
"Taxation and inequality in the Americas: Changing the fiscal contract?,"
Chapters, in: Richard M. Bird & Jorge Martinez-Vazquez (ed.), Taxation and Development: The Weakest Link?, chapter 7, pages 193-237,
Edward Elgar Publishing.
- Richard M. Bird & Eric M. Zolt, 2013. "Taxation and Inequality in the Americas: Changing the Fiscal Contract?," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper1315, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
- Richard M. Bird & Eric M. Zolt, 2013. "Taxation and Inequality in the Americas: Changing the Fiscal Contract?," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper1322, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
- Paul E. Carrillo & M. Shahe Emran & Anita Rivadeneira, 2011. "Do Cheaters Bunch Together? Profit Taxes, Withholding Rates and Tax Evasion," Working Papers 2011-03, The George Washington University, Institute for International Economic Policy.
- Cyan, Musharraf R. & Koumpias, Antonios M. & Martinez-Vazquez, Jorge, 2016.
"The determinants of tax morale in Pakistan,"
Journal of Asian Economics, Elsevier, vol. 47(C), pages 23-34.
- Musharraf Rasool Cyan & Antonios M. Koumpias & Jorge Martinez-Vazquez, 2016. "The Determinants of Tax Morale in Pakistan," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper1607, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
- Fairfield, Tasha, 2013. "Going Where the Money Is: Strategies for Taxing Economic Elites in Unequal Democracies," World Development, Elsevier, vol. 47(C), pages 42-57.
- Kodjo Adandohoin & Jean-Francois Brun, 2021. "The Role of Income and Property Taxes in Tax Transition and the Mediating Effect of Financial Development," Post-Print hal-03470540, HAL.
- Rao, M. Govinda, 2005. "Tax system reform in India: Achievements and challenges ahead," Journal of Asian Economics, Elsevier, vol. 16(6), pages 993-1011, December.
- 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.
- Ahmed, Vaqar & O'Donoghue, Cathal, 2009. "Redistributive effect of personal income taxation in Pakistan," MPRA Paper 16700, University Library of Munich, Germany.
- Roy Bahl, 2014.
"A retrospective on taxation in developing countries: Will the weakest link be strengthened?,"
Chapters, in: Richard M. Bird & Jorge Martinez-Vazquez (ed.), Taxation and Development: The Weakest Link?, chapter 12, pages 405-442,
Edward Elgar Publishing.
- Roy Bhal, 2013. "A Retrospective On Taxation In Developing Countries: Will The Weakest Link Be Strengthened?," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper1318, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
- Serhan Cevik & Carolina Correa‐Caro, 2020.
"Taking down the wall: Transition and inequality,"
Review of Development Economics, Wiley Blackwell, vol. 24(1), pages 238-253, February.
- Mr. Serhan Cevik & Carolina Correa-Caro, 2020. "Taking Down the Wall: Transition and Inequality," IMF Working Papers 2020/032, International Monetary Fund.
- Guillermo E. Perry & William F. Maloney & Omar S. Arias & Pablo Fajnzylber & Andrew D. Mason & Jaime Saavedra-Chanduvi, 2007. "Informality : Exit and Exclusion," World Bank Publications - Books, The World Bank Group, number 6730.
- Richard M. Bird & Jorge Martinez-Vazquez (ed.), 2014. "Taxation and Development: The Weakest Link?," Books, Edward Elgar Publishing, number 15750.
- Mark Edem Kunawotor & Charles Barnor & Raymond Dziwornu, 2021. "The Income Redistributive Effects of Taxes in Africa," Economics Bulletin, AccessEcon, vol. 41(3), pages 1579-1591.
- Ghosh Sugata & Neanidis Kyriakos C., 2017.
"Corruption, fiscal policy, and growth: a unified approach,"
The B.E. Journal of Macroeconomics, De Gruyter, vol. 17(2), pages 1-24, June.
- Sugata Ghosh & Kyriakos C. Neanidis, 2010. "Corruption, Fiscal Policy, and Growth: A Unified Approach," Centre for Growth and Business Cycle Research Discussion Paper Series 140, Economics, The University of Manchester.
- Sugata Ghosh & Kyriakos C. Neanidis, 2013. "Corruption, Fiscal Policy, and Growth: A Unified Approach," CEDI Discussion Paper Series 13-05, Centre for Economic Development and Institutions(CEDI), Brunel University.
- Christian E. Weller & Manita Rao, 2008. "Can Progressive Taxation Contribute to Economic Development?," Working Papers wp176, Political Economy Research Institute, University of Massachusetts at Amherst.
- Cristián Ducoing & José Peres-Cajías & Marc Badia-Miró & Ann-Kristin Bergquist & Carlos Contreras & Kristin Ranestad & Sara Torregrosa, 2018. "Natural Resources Curse in the Long Run? Bolivia, Chile and Peru in the Nordic Countries’ Mirror," Sustainability, MDPI, vol. 10(4), pages 1-25, March.
- Kodjo Adandohoin & Jean-Francois Brun, 2020. "Are incomes and property taxes effective instruments for tax transition?," Working Papers hal-03053683, HAL.
- Nihal BAYRAKTAR & Emmanuel PINTO MOREIRA, 2008. "The Composition of Public Expenditure and Growth: A Small-scale Intertemporal Model for Low-Income Countries," EcoMod2008 23800009, EcoMod.
- Fairfield, Tasha, 2013. "Going where the money is: strategies for taxing economic elites in unequal democracies," LSE Research Online Documents on Economics 49828, London School of Economics and Political Science, LSE Library.
- Iris Claus & Jorge Martinez-Vazquez & VIoleta Vulovic, 2012.
"Government Fiscal Policies and Redistribution in Asian Countries,"
International Center for Public Policy Working Paper Series, at AYSPS, GSU
paper1213, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
- Claus, Iris & Martinez-Vazquez, Jorge & Vulovic, Violeta, 2012. "Government Fiscal Policies and Redistribution in Asian Countries," ADB Economics Working Paper Series 310, Asian Development Bank.
- Romain Houssa & Kelbesa Megersa, 2017. "Institutional quality, economic development and the performance of VAT," BeFinD Working Papers 0115, University of Namur, Department of Economics.
- Bird, Richard M. & Zolt, Eric M., 2015. "Fiscal Contracting in Latin America," World Development, Elsevier, vol. 67(C), pages 323-335.
- repec:idq:ictduk:13711 is not listed on IDEAS
- Sartzetakis, Eftichios S. & Tsigaris, Panagiotis D., 2009.
"Uncertainty and the double dividend hypothesis,"
Environment and Development Economics, Cambridge University Press, vol. 14(5), pages 565-585, October.
- Eftichios Sartzetakis & Panagiotis D. Tsigaris, 2007. "Uncertainty and the Double Dividend Hypothesis," Working Papers 2007.99, Fondazione Eni Enrico Mattei.
- Sartzetakis, Eftichios S. & Tsigaris, Panagiotis D., 2007. "Uncertainty and the Double Dividend Hypothesis," Economic Theory and Applications Working Papers 7445, Fondazione Eni Enrico Mattei (FEEM).
- Ganghof, Steffen, 2006. "The politics of tax structure," MPIfG Working Paper 06/1, Max Planck Institute for the Study of Societies.
- Rangan Gupta & Emmanuel Ziramba, 2008.
"Costly Tax Enforcement and Financial Repression,"
Economic Notes, Banca Monte dei Paschi di Siena SpA, vol. 37(2), pages 141-154, July.
- Rangan Gupta & Emmanuel Ziramba, 2008. "Costly Tax Enforcement and Financial Repression," Working Papers 200818, University of Pretoria, Department of Economics.
- Emmanuel Ziramba & Rangan Gupta, 2008. "Costly tax enforcement and financial repression," Working Papers 099, Economic Research Southern Africa.
- Kim, Junghun, 2005. "Tax reform issues in Korea," Journal of Asian Economics, Elsevier, vol. 16(6), pages 973-992, December.
- Mr. Michael Keen, 2012. "Taxation and Development: Again," IMF Working Papers 2012/220, International Monetary Fund.
- Moller, Lars Christian, 2012. "Fiscal policy in Colombia : tapping its potential for a more equitable society," Policy Research Working Paper Series 6092, The World Bank.
- Seven Ağır & Cihan Artunç, 2017. "Political Economy, Firm Survival and Entrepreneurship in Turkey: The Case of the Wealth Tax (1942)," ERC Working Papers 1707, ERC - Economic Research Center, Middle East Technical University, revised Jun 2017.
- repec:idq:ictduk:13683 is not listed on IDEAS
- Ane Karoline Bak & Matilde Jeppesen & Anne Mette Kjær, 2021. "Fiscal states in sub-Saharan Africa: conceptualization and empirical trends," WIDER Working Paper Series wp-2021-182, World Institute for Development Economic Research (UNU-WIDER).
- Gwaindepi, Abel, 2019. "Domestic revenue mobilization in Sub-Saharan Africa and Latin America: A comparative analysis since 1980," Lund Papers in Economic History 209, Lund University, Department of Economic History.
- Bargawi Hannah, 2014. "Economic Policies, Structural Change and the Roots of the “Arab Spring” in Egypt," Review of Middle East Economics and Finance, De Gruyter, vol. 10(3), pages 219-246, December.
- Kalle Hirvonen & Giulia Mascagni & Keetie Roelen, 2018.
"Linking taxation and social protection: Evidence on redistribution and poverty reduction in Ethiopia,"
International Social Security Review, John Wiley & Sons, vol. 71(1), pages 3-24, January.
- Kalle Hirvonen & Giulia Mascagni & Keetie Roelen, 2016. "Linking taxation and social protection: Evidence on redistribution and poverty reduction in Ethiopia," WIDER Working Paper Series wp-2016-111, World Institute for Development Economic Research (UNU-WIDER).
- Kaisa Alavuotunki & Jukka Pirttilä, 2015.
"The consequences of the value-added tax on inequality,"
WIDER Working Paper Series
wp-2015-111, World Institute for Development Economic Research (UNU-WIDER).
- Kaisa Alavuotunki & Mika Haapanen & Jukka Pirttilä, 2017. "The Consequences of the Value-Added Tax on Inequality," CESifo Working Paper Series 6318, CESifo.
- Jorge Martinez-Vazquez & Violeta Vulovic & Yongzheng Liu, 2011.
"Direct versus Indirect Taxation: Trends, Theory, and Economic Significance,"
Chapters, in: Emilio Albi & Jorge Martinez-Vazquez (ed.), The Elgar Guide to Tax Systems, chapter 2,
Edward Elgar Publishing.
- Jorge Martinez-Vazquez & Violeta Vulovic & Yongzheng Liu, 2009. "Direct versus Indirect Taxation: Trends, Theory and Economic Significance," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0911, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
- Jorge Martinez-Vazquez & Violeta Vulovic & Yongzheng Liu, 2010. "Direct versus Indirect Taxation: Trends, Theory and Economic Significance," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper1014, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
- Camacho, Carmen & Shen, I-Ling, 2010.
"Public Education for the Children Left Behind,"
IZA Discussion Papers
4833, Institute of Labor Economics (IZA).
- Carmen CAMACHO & I-Ling SHEN, 2010. "Public Education for the Children Left Behind," LIDAM Discussion Papers IRES 2010006, Université catholique de Louvain, Institut de Recherches Economiques et Sociales (IRES).
- Anda David & Yoro Diallo & Björn Nilsson, 2023.
"Informality and Inequality: The African Case,"
Journal of African Economies, Centre for the Study of African Economies, vol. 32(Supplemen), pages 273-295.
- Anda David & Yoro Diallo & Björn Nilsson, 2023. "Informality and Inequality: The African Case," Post-Print hal-04163961, HAL.
- Richard M. Bird, 2014. "Global Taxes and International Taxation: Mirage and Reality," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper1429, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
- Rao, M. Govinda & Kumar, Sudhanshu, 2017. "Envisioning Tax Policy for Accelerated Development in India," Working Papers 17/190, National Institute of Public Finance and Policy.
- Pierre-Richard Agénor & Kyriakos C. Neanidis, 2014.
"Optimal taxation and growth with public goods and costly enforcement,"
The Journal of International Trade & Economic Development, Taylor & Francis Journals, vol. 23(4), pages 425-454, June.
- Pierre-Richard Agénor & Kyriakos C. Neanidis, 2007. "Optimal Taxation and Growth with Public Goods and Costly Enforcement," Centre for Growth and Business Cycle Research Discussion Paper Series 89, Economics, The University of Manchester.
- Ioannidis, Yiorgos, 2015. "The political economy of the distributional character of the Greek taxation system (1995–2008)," MPRA Paper 64033, University Library of Munich, Germany.
- Sandra Hadler & Christine Moloi & Sally Wallace, 2007. "Flat Rate Taxes; A Policy Note," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0706, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
- Jorge Martinez-Vazquez & VIoleta Vulovic, 2011.
"Tax Structure in Latin America: Its Impact on the Real Economy and Compliance,"
International Center for Public Policy Working Paper Series, at AYSPS, GSU
paper1122, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
- Martínez-Vázquez, Jorge & Vulovic, Violeta, 2011. "Tax structure in Latin America: its impact on the real economy and compliance," Research Department working papers 224, CAF Development Bank Of Latinamerica.
- repec:idq:ictduk:13713 is not listed on IDEAS
- Richard M. Bird, 2014.
"Foreign advice and tax policy in developing countries,"
Chapters, in: Richard M. Bird & Jorge Martinez-Vazquez (ed.), Taxation and Development: The Weakest Link?, chapter 4, pages 103-144,
Edward Elgar Publishing.
- Richard M. Bird, 2013. "Foreign Advice and Tax Policy in Developing Countries," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper1307, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
- Raeni & Astika Sari, 2016. "What are the Challenges in Designing An Effective Personal Income Tax System?," Economics and Finance in Indonesia, Faculty of Economics and Business, University of Indonesia, vol. 62, pages 59-66, April.
- Carter Patrick, 2013. "Does Foreign Aid Displace Domestic Taxation?," Journal of Globalization and Development, De Gruyter, vol. 4(1), pages 1-47, August.
- Richard M. Bird, 2008.
"Tax Challenges Facing Developing Countries,"
Working Papers
id:1618, eSocialSciences.
- Richard Bird, 2008. "Tax Challenges Facing Developing Countries," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0802, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
- Bird, Richard M., 2008. "Tax challenges facing developing countries," Working Papers 08/als1, National Institute of Public Finance and Policy.
- Daniela PIRVU & Carmen Mihaela MOGOIU & Claudia STANCIU-TOLEA, 2017. "Taxation Of Personal Incomes In Romania: Present And Perspectives," Scientific Bulletin - Economic Sciences, University of Pitesti, vol. 16(1), pages 45-52.
- Kalle Hirvonen & Giulia Mascagni & Keetie Roelen, 2018.
"Linking taxation and social protection: Evidence on redistribution and poverty reduction in Ethiopia,"
International Social Security Review,
John Wiley & Sons, vol. 71(1), pages 3-24, January.
- Kalle Hirvonen & Giulia Mascagni & Keetie Roelen, 2016. "Linking taxation and social protection: Evidence on redistribution and poverty reduction in Ethiopia," WIDER Working Paper Series 111, World Institute for Development Economic Research (UNU-WIDER).
- Pierre‐Richard Agénor, 2011.
"Schooling and Public Capital in a Model of Endogenous Growth,"
Economica, London School of Economics and Political Science, vol. 78(309), pages 108-132, January.
- P R Agénor, 2005. "Schooling and Public Capital in a Model of Endogenous Growth," Centre for Growth and Business Cycle Research Discussion Paper Series 61, Economics, The University of Manchester.
- Pierre-Richard Agénor, 2005. "Schooling and Public Capital in a Model of Endogenous Growth," Economics Discussion Paper Series 0538, Economics, The University of Manchester.
- Feltenstein, Andrew & Mejia, Carolina & Newhouse, David & Sedrakyan, Gohar, 2017.
"The poverty implications of alternative tax reforms: Results from a numerical application to Pakistan,"
Journal of Asian Economics, Elsevier, vol. 52(C), pages 12-31.
- Feltenstein,Andrew & Mejia-Mantilla,Carolina & Newhouse,David Locke & Sedrakyan,Gohar, 2017. "The poverty implications of alternative tax reforms: results from a numerical application to Pakistan," Policy Research Working Paper Series 8164, The World Bank.
- Palić Irena & Hodžić Sabina & Dumičić Ksenija, 2019. "Personal Income Taxation Determinants in Federation of Bosnia and Herzegovina," Business Systems Research, Sciendo, vol. 10(1), pages 153-163, April.
- Teguh Dartanto, 2012. "The 2008 Corporate Income Tax Reform and Its Contribution to Poverty Reduction in Indonesia," Working Papers in Economics and Business 201203, Faculty of Economics and Business, University of Indonesia, revised Apr 2012.
- Boadway, Robin, 2005. "Income tax reform for a globalized world: The case for a dual income tax," Journal of Asian Economics, Elsevier, vol. 16(6), pages 910-927, December.
- Malte Luebker, 2015. "Redistribution policies," Chapters, in: Janine Berg (ed.), Labour Markets, Institutions and Inequality, chapter 8, pages 211-241, Edward Elgar Publishing.
- Bernardi, Luigi & Fumagalli, Laura & Gandullia, Luca, 2005. "Tax systems and tax reforms in south and East Asia: Overview of the tax systems and main policy tax issues," MPRA Paper 18214, University Library of Munich, Germany.
- Gervasio SEMEDO & Bertrand LAPORTE & Asbath ALASSANI, 2022. "How does tax structure affect income inequality? Empirical evidence from Sub-Saharan Africa," LEO Working Papers / DR LEO 2960, Orleans Economics Laboratory / Laboratoire d'Economie d'Orleans (LEO), University of Orleans.
- repec:idq:ictduk:13735 is not listed on IDEAS
- 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.
- Klara Sabirianova Peter & Steve Buttrick & Denvil Duncan, 2007. "Global Reform of Personal Income Taxation, 1981-2005: Evidence from 189 Countries," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0721, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
- Peter, Klara Sabirianova & Buttrick, Steve & Duncan, Denvil, 2009. "Global Reform of Personal Income Taxation, 1981-2005: Evidence from 189 Countries," IZA Discussion Papers 4228, Institute of Labor Economics (IZA).
- Alban Elshani & Leke Pula, 2023. "Impact of Taxes on Economic Growth: An Empirical Study in the Eurozone," Economic Studies journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 2, pages 24-41.
- Gaurav Datt & Ranjan Ray & Christopher Teh, 2022. "Progressivity and redistributive effects of income taxes: evidence from India," Empirical Economics, Springer, vol. 63(1), pages 141-178, July.
- Simone Salotti & Carmine Trecroci, 2018. "Cross-country evidence on the distributional impact of fiscal policy," Applied Economics, Taylor & Francis Journals, vol. 50(51), pages 5521-5542, November.
- Khalil Ahmad & Safdar Ali & Ayesha Haider & Muhammad Shahid & Muhammad Mudassar Naushahi, 2021. "Fiscal Implications for Rural-Urban Income Inequality: The Case of Pakistan," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), vol. 0(2), pages 246-259.
- Elena S. Vylkova, 2021. "Personal income tax: Reforms in Russia and their impact on the income inequality," Journal of New Economy, Ural State University of Economics, vol. 22(2), pages 5-22, July.
- Guangrong Ma & Jianwei Xu & Shi Li, 2015. "The Income Redistribution Effect Of China'S Personal Income Tax: What The Micro-Data Say," Contemporary Economic Policy, Western Economic Association International, vol. 33(3), pages 488-498, July.
- Kodjo Adandohoin & Jean-Francois Brun, 2020. "Are incomes and property taxes effective instruments for tax transition?," CERDI Working papers hal-03053683, HAL.
- Richard M. Bird, 2008. "Tax Assignment Revisited," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0805, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
- Sudak Gennadiy & Yuliia Savchenko, 2021. "Does Household Tax Burden Have an Impact on Individuals’ Savings in Banks? The Case of Ukraine," Central European Economic Journal, Sciendo, vol. 8(55), pages 378-389, January.
- Leonce Ndikumana, 2014. "International Tax Cooperation and Implications of Globalization," CDP Background Papers 024, United Nations, Department of Economics and Social Affairs.
- Marina Nistotskaya & Michelle D'Arcy, 2021. "No taxation without property rights: Formalization of property rights on land and tax revenues from individuals in sub-Saharan Africa," WIDER Working Paper Series wp-2021-175, World Institute for Development Economic Research (UNU-WIDER).
- Helene Ehrhart, 2013.
"Elections and the structure of taxation in developing countries,"
Public Choice, Springer, vol. 156(1), pages 195-211, July.
- Hélène EHRHART, 2010. "Elections and the structure of taxation in developing countries," Working Papers 201027, CERDI.
- Ehrhart, H., 2013. "Elections and the structure of taxation in developing countries," Working papers 419, Banque de France.
- Zheng Jian & Daniel Jeongdae, 2017. "Prospects for progressive tax reform in Asia and the Pacific," MPDD Working Paper Series WP/17/08, United Nations Economic and Social Commission for Asia and the Pacific (ESCAP).
- Cevik, Serhan & Jalles, João Tovar, 2023. "For whom the bell tolls: Climate change and income inequality," Energy Policy, Elsevier, vol. 174(C).
- S. N. Alpysbaeva & G. V. Stroeva & Sh. Zh. Shuneev & A. A. Bakdolotov, 2020. "Transition to the Progressive Scale of Individual Income Tax in Kazakhstan: Opportunities and Limitations," Studies on Russian Economic Development, Springer, vol. 31(1), pages 120-127, January.
- Kyle McNabb & Hazel Granger, 2023. "The taxation of employment income in African countries: Findings from a new dataset," Journal of International Development, John Wiley & Sons, Ltd., vol. 35(7), pages 1595-1618, October.
- Karmali,Nadeem M. & Aline Weng, 2022. "Housing Demand and Affordability in India : Implications for Housing Policy," Policy Research Working Paper Series 10031, The World Bank.
- Joseph Teyu Chou & Chien-Hao Fu, 2022. "Which Families Benefited from the Recent Personal Income Tax Reform in Taiwan: Evidence from the Administrative Data," Journal of Family and Economic Issues, Springer, vol. 43(3), pages 433-451, September.
- Odd-Helge Fjeldstad, 2013. "Taxation and Development: a Review of Donor Support to Strengthen Tax Systems in Developing Countries," WIDER Working Paper Series wp-2013-010, World Institute for Development Economic Research (UNU-WIDER).
- Jenny Freitas, 2012. "Inequality, the politics of redistribution and the tax mix," Public Choice, Springer, vol. 151(3), pages 611-630, June.
- Bayraktar, Nihal & Moreira, Emmanuel Pinto, 2007. "The composition of public expenditure and growth : a small-scale intertemporal model for low-income countries," Policy Research Working Paper Series 4430, The World Bank.
- Bernardi, Luigi & Gandullia, Luca & Fumagalli, Laura, 2005. "Tax Systems and Tax Reforms in South and East Asia: Overview of Tax Systems and main policy issues," MPRA Paper 1869, University Library of Munich, Germany.
- Marjan Petreski & Despina Tumanoska & Bojana Josifovska, 2019. "Good or bad tax? Assessing the early effects of the progressive and higher personal income tax in North Macedonia," Finance Think Policy Studies 2019-06/24, Finance Think - Economic Research and Policy Institute.
- Serhan Cevik & Carolina Correa-Caro, 2020.
"Growing (un)equal: fiscal policy and income inequality in China and BRIC+,"
Journal of the Asia Pacific Economy, Taylor & Francis Journals, vol. 25(4), pages 634-653, October.
- Mr. Serhan Cevik & Carolina Correa-Caro, 2015. "Growing (Un)equal: Fiscal Policy and Income Inequality in China and BRIC+," IMF Working Papers 2015/068, International Monetary Fund.
- Laura Seelkopf & Moritz Bubek & Edgars Eihmanis & Joseph Ganderson & Julian Limberg & Youssef Mnaili & Paula Zuluaga & Philipp Genschel, 2021. "The rise of modern taxation: A new comprehensive dataset of tax introductions worldwide," The Review of International Organizations, Springer, vol. 16(1), pages 239-263, January.
- Cyril Chimilila & Vincent Leyaro, 2022. "ICT, e-formalization and tax mobilisation efforts in sub-Saharan Africa," Discussion Papers 2022-03, University of Nottingham, CREDIT.
- Matilde Jeppesen, 2021. "What we hoped for and what we achieved: Tax performance of Semi‐Autonomous Revenue Authorities in sub‐Saharan Africa," Public Administration & Development, Blackwell Publishing, vol. 41(3), pages 115-127, August.
- Kaisa Alavuotunki & Jukka Pirttilä, 2015. "The consequences of the value-added tax on inequality," WIDER Working Paper Series 111, World Institute for Development Economic Research (UNU-WIDER).
- Zabsonre Zacharia & Boukary Ouedraogo, 2023. "Influence of tax structures on income inequality in WAEMU countries [Influences des structures fiscales sur l'inégalité de revenus dans les pays de l'UEMOA]," Post-Print hal-04188709, HAL.
- Richard M. Bird, 2015. "Fiscal Decentralization and Decentralizing Tax Administration: Different Questions, Different Answers," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper1509, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
- Suhrab Khan & Ihtsham ul Haq Padda, 2021. "The Impact of Fiscal Policy on Income Inequality: A Case Study of Pakistan," Lahore Journal of Economics, Department of Economics, The Lahore School of Economics, vol. 26(1), pages 57-84, Jan-June.
- Abdul-Aziz, Abdul-Rashid & Loh, Cheng-Lit & Jaafar, Mastura, 2014. "Malaysia's My Second Home (MM2H) Programme: An examination of Malaysia as a destination for international retirees," Tourism Management, Elsevier, vol. 40(C), pages 203-212.
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