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Global Reform Of Personal Income Taxation, 1981–2005: Evidence From 189 Countries

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  • Peter, Klara Sabirianova
  • Buttrick, Steve
  • Duncan, Denvil
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    Abstract

    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.

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    Bibliographic Info

    Article provided by National Tax Association in its journal National Tax Journal.

    Volume (Year): 63 (2010)
    Issue (Month): 3 (September Citation: 63 National Tax Journal 447-78 (September 2010))
    Pages: 447-78

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    Handle: RePEc:ntj:journl:v:63:y:2010:i:3:p:447-78

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    Cited by:
    1. Jorge Martínez-Vázquez & Violeta Vulovic & Blanca Moreno Dodson, 2012. "The Impact of Tax and Expenditure Policies on Income Distribution: Evidence from a Large Panel of Countries," Hacienda Pública Española, IEF, vol. 200(1), pages 95-130, March.
    2. Strecker, Nora & Egger, Peter & Radulescu, Doina, 2012. "Effective Labor Taxation and the International Location of Headquarters," Annual Conference 2012 (Goettingen): New Approaches and Challenges for the Labor Market of the 21st Century 62086, Verein für Socialpolitik / German Economic Association.
    3. Philipp Doerrenberg & Denvil Duncan & Clemens Fuest & Andreas Peichl, 2012. "Nice guys finish last: are people with higher tax morale taxed more heavily?," Cologne Graduate School Working Paper Series 03-02, Cologne Graduate School in Management, Economics and Social Sciences.
    4. Doerrenberg, Philipp & Peichl, Andreas, 2012. "The Impact of Redistributive Policies on Inequality in OECD Countries," IZA Discussion Papers 6505, Institute for the Study of Labor (IZA).
    5. Yongzheng Liu & Jorge Martinez-Vazquez, 2010. "The Growth-Inequality Tradeo in the Design of Tax Structure: Evidence from a Large Panel of Countries," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper1320, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    6. Bird, Richard M. & Zolt, Eric M., 2011. "Dual Income Taxation: A Promising Path to Tax Reform for Developing Countries," World Development, Elsevier, vol. 39(10), pages 1691-1703.
    7. Joan Esteban & Laura Mayoral, 2013. "A Politico-Economic Model of Public Expenditure and Income Taxation," Working Papers 743, Barcelona Graduate School of Economics.

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