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The paradox of progressivity in low-tax countries: income tax in Guatemala

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  • Díaz de Sarralde, Santiago
  • Garcimartín, Carlos
  • Ruiz-Huerta, Jesús

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  • Díaz de Sarralde, Santiago & Garcimartín, Carlos & Ruiz-Huerta, Jesús, 2010. "The paradox of progressivity in low-tax countries: income tax in Guatemala," Revista CEPAL, Naciones Unidas Comisión Económica para América Latina y el Caribe (CEPAL), December.
    • Handle: RePEc:ecr:col070:11440
    Note: Includes bibliography
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    References listed on IDEAS

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    1. Atkinson, Anthony B., 1970. "On the measurement of inequality," Journal of Economic Theory, Elsevier, vol. 2(3), pages 244-263, September.
    2. Mr. Howell H Zee, 2005. "Personal Income Tax Reform: Concepts, Issues, and Comparative Country Developments," IMF Working Papers 2005/087, International Monetary Fund.
    3. repec:bla:econom:v:50:y:1983:i:197:p:3-17 is not listed on IDEAS
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