01791cas a2200277 a 4500 AALejournalIMF018847 230101c9999 xx r poo 0 0eng d 5.00 USD 9781484383087 1018-5941 BD-DhAAL BD-DhAAL Gerber, Claudia. Personal Income Tax Progressivity : Trends and Implications / Claudia Gerber, Alexander Klemm, Li Liu, Victor Mylonas. Washington, D.C. : International Monetary Fund, 2018. 1 online resource (24 pages) IMF Working Papers <strong>Off-Campus Access:</strong> No User ID or Password Required <strong>On-Campus Access:</strong> No User ID or Password Required Electronic access restricted to authorized BRAC University faculty, staff and students This paper discusses how the structure of the tax system affects its progressivity. It suggests a measure of progressive capacity of tax systems, based on the Kakwani index, but independent of pre-tax income distributions. Using this and other progressivity measures, the paper (i) documents a decline in progressivity over the last decades and (ii) examines the relationship between progressivity and economic growth. Regressions do not reveal a significant impact of progressivity on growth, suggesting that efficiency costs of progressivity may be small-at least for degrees of progressivity observed in the sample. Mode of access: Internet Klemm, Alexander. Liu, Li. Mylonas, Victor. IMF Working Papers; Working Paper ; No. 2018/246 Full text available on IMF http://elibrary.imf.org/view/journals/001/2018/246/001.2018.issue-246-en.xml IMF e-Library