The limited role of the personal income tax in developing countries

被引：93

作者：

Bird, Richard M. ^{[1
]}

Zolt, Eric M. ^{[2
]}

机构：

[1] Univ Toronto, Joseph L Rotman Sch Management, Int Tax Program, 105 St George St, Toronto, ON M5S 3E6, Canada

[2] Univ Calif Los Angeles, Sch Law, Los Angeles, CA 90095 USA

来源：

JOURNAL OF ASIAN ECONOMICS | 2005年 / 16卷 / 06期

关键词：

Redistribution; Income tax; Consumption tax;

D O I：

10.1016/j.asieco.2005.09.001

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

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. (C) 2005 Elsevier Inc. All rights reserved.

引用

页码：928 / 946

页数：19

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