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Personal Income Tax Progression in Kosovo

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  • Florije Govori

Abstract

The purpose of this paper is to examine the degree of personal income tax progression. The measurement of personal income tax progression over a period of time that is characterized with changes of tax rates, indicates how is distributed the tax burden with respect to taxpayers' income, and how this burden is displaced by changing tax rates, from one to another group of taxpayers. To measure the degree of personal income tax progression, the paper use a method that provides a stable indicator of progressivity, and evidently shows the impact of non-taxable personal income (tax allowances) in the degree of progression across all income levels. Also, this method is consistent with general definition of progressivity, and fulfils criterions for evolving alternative measure of tax progression. The paper also presents a linear equation model of after-tax personal income as well as tax liability, in the case study of Kosovo.

Suggested Citation

  • Florije Govori, 2019. "Personal Income Tax Progression in Kosovo," Academic Journal of Interdisciplinary Studies, Richtmann Publishing Ltd, vol. 8, November.
    • Handle: RePEc:bjz:ajisjr:1805
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    References listed on IDEAS

    as
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