The limited role of the personal income tax in developing countries |
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Authors: | Richard M Bird Eric M Zolt |
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Institution: | aInternational Tax Program, Joseph L. Rotman School of Management, University of Toronto, 105 St. George Street, Toronto, Ont., Canada M5S 3E6;bUCLA School of Law, University of California, Los Angeles, CA 90095-1476, USA |
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Abstract: | 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. |
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Keywords: | Redistribution Income tax Consumption tax |
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