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

By K. Peter, Steve Buttrick, D. Duncan. National tax journal, 2009

170 citations recorded by the source corpus.

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.

Subfields: Accounting, Economics and Econometrics

View Paper: https://www.semanticscholar.org/paper/56cf709063893614fd02fe6950c1b7309270796f

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In Accounting

1. V. Vulovic
2. Philipp Doerrenberg
3. Blanca Moreno Dodson
4. J. Vázquez
5. Andreas Peichl

In Economics and Econometrics

1. V. Vulovic
2. Philipp Doerrenberg
3. Blanca Moreno Dodson
4. J. Vázquez
5. Andreas Peichl

Citations in the corpus

• The Impact of Tax and Expenditure Policies on Income Disttribution: Evidence from a (2012, methodology): “This latter is the approach followed by Sabirianova Peter et al. (2010).”
• The impact of redistributive policies on inequality in OECD countries (2012, methodology): “The progressivity data are taken from the World Tax Indicators (WTI) (Sabirianova-Peter et al. 2010).”