Article ID Journal Published Year Pages File Type
9553497 Journal of Asian Economics 2005 19 Pages PDF
Abstract
In this paper we examine the re-distributive role played by personal income taxes in developing countries. We begin with some initial reflections on the re-distributive role of the tax system. We then consider the relative success of developed and developing countries in using tax systems to redistribute income. Finally, we examine some alternatives in reforming the personal income tax, as well as options available to developing countries in designing and implementing more progressive fiscal systems.
Related Topics
Social Sciences and Humanities Economics, Econometrics and Finance Economics and Econometrics
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