Income Tax Progressivity: Trends and Implications

This paper discusses how the structure of the tax system affects its progressivity. It suggests a measure of progressive capacity of tax systems, based on the Kakwani index, but independent of pretax income distributions. Using this and other progressivity measures, the paper (i) documents a decline...

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Veröffentlicht in:	Oxford bulletin of economics and statistics 2020-04, Vol.82 (2), p.365-386
Hauptverfasser:	Gerber, Claudia, Klemm, Alexander, Liu, Li, Mylonas, Victor
Format:	Artikel
Sprache:	eng
Schlagworte:	Economic growth Income taxes Inequality Taxation
Online-Zugang:	Volltext
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