Progress of the Personal Income Tax in Emerging and Developing Countries
January 28, 2022
Preview Citation
Format: Chicago
Disclaimer: IMF Working Papers describe research in progress by the author(s) and are published to elicit comments and to encourage debate. The views expressed in IMF Working Papers are those of the author(s) and do not necessarily represent the views of the IMF, its Executive Board, or IMF management.
Summary
Subject: Corporate income tax, Income and capital gains taxes, Income tax systems, Personal income tax, Revenue administration, Taxes
Keywords: Corporate income tax, Emerging market economies, Global, Income and capital gains taxes, Income tax systems, Liability threshold, Low-income countries, Personal income tax, Personal income tax, PIT characteristic, PIT revenue, PIT revenue performance, PIT system, Progressivity, Redistribution
Publication Details
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Pages:
36
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Volume:
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DOI:
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Issue:
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Series:
Working Paper No. 2022/020
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Stock No:
WPIEA2022020
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ISBN:
9798400201134
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ISSN:
1018-5941