GLOBAL REFORM OF PERSONAL INCOME TAXATION, 1981-2005: EVIDENCE FROM 189 COUNTRIES

被引：0

作者：

Peter, Klara Sabirianova ^{[1
]}

Buttrick, Steve ^{[2
]}

Duncan, Denvil ^{[3
]}

机构：

[1] Univ N Carolina, Dept Econ, Chapel Hill, NC 27515 USA

[2] Georgia State Univ, Dept Econ, Andrew Young Sch Policy Studies, Atlanta, GA 30303 USA

[3] Indiana Univ, Sch Publ & Environm Affairs, Bloomington, IN USA

来源：

NATIONAL TAX JOURNAL | 2010年 / 63卷 / 03期

关键词：

personal income tax; marginal rate; average rate; tax complexity; progressivity; global trends; TAX-REFORM; ECONOMIC-GROWTH; COMPLIANCE COST; RATES; SYSTEM; POLICY; ACT;

D O I：

暂无

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

We use a panel of 189 countries to describe trends in national personal income tax systems between the years 1981 and 2005. Using complete national income tax schedules, we show that tax rates at higher income levels, structural progressivity and the complexity of national tax systems have declined significantly,. however the degree of these changes varies considerably across countries. We also find that the relationship between tax rates and revenue is positive for high income countries but declines with weaker institutions and lower levels of economic development.

引用

页码：447 / 478

页数：32

共 30 条

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