Redistribution via Taxation: The Limited Role of the Personal Income Tax in Developing Countries

By Eric M. Zolt, R. M. Bird. 2005

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How researchers see this paper

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On Tax Efforts and Colonial Heritage in Africa (2010, background): “To put it another way, how fiscal systems develop depends significantly on how they started’ (Bird and Zolt, 2005: 24).”
Inequality, the politics of redistribution and the tax mix (2012, background): “As stressed by Zolt and Bird (2005) and Auriol and Walters (2005), developing countries have limited tax-base to finance redistribution, in particular if redistribution has to be financed by income taxation.”
DOES GOVERNMENT SPENDING AFFECT INCOME INEQUALITY? A META‐REGRESSION ANALYSIS (2017, unknown): “It is often argued that the redistributive effect of taxation in developing countries has been limited, due for example to greater reliance on indirect taxes and widespread evasion of direct taxes (e.g. Tanzi 1974, Bird and Zolt 2005, Chu et al 2000, Goni et al 2011, Mahon 2012, Claus et al 2012).”
Going Where the Money Is: Strategies for Taxing Economic Elites in Unequal Democracies (2013, background): “For recent views to the contrary, see Bird and Zolt (2005).”
Subnational Taxation in Developing Countries: A Review of the Literature (2011, background): “Another reason for the absence of any subnational income tax in developing countries, however, is that in reality even central governments appear to find it difficult to collect much from the income tax (Bird and Zolt 2005).”