In addition to raising revenue, tax systems have a key role to play in achieving countries’ equity goals. An important first step in assessing whether a particular tax system is appropriately supporting those equity goals is to assess the degree of progressivity of the tax system. However, measuring the progressivity of a tax system is challenging for several reasons. Most significantly, data limitations have a large impact on what taxes can be examined...
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详细
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2023/05/30
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政策研究报告
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WPS10460
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1
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2023/05/30
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Disclosed
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Measuring Tax Progressivity in Low-Income Countries