01921cas a2200325 a 4500 AALejournalIMF022141 230101c9999 xx r poo 0 0eng d 5.00 USD 9781589064089 1018-5941 BD-DhAAL BD-DhAAL Vellutini, Charles. Measuring the Redistributive Capacity of Tax Policies / Charles Vellutini, Juan Carlos Benitez. Washington, D.C. : International Monetary Fund, 2021. 1 online resource (28 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 presents a novel technique to measure and compare the redistributive capacity of observed tax (or transfer) policies. The technique is based on income distribution simulations and controls for differences in pre-tax income distributions. It assumes that the only information on the pre-tax distribution available in each country-year is the Gini coefficient and the mean (GDP per capita). We illustrate the technique with an application to the personal income tax, using a dataset of 108 countries over the 2007-2018 period. Mode of access: Internet Foreign Exchange imf Income Distribution, Redistribution, Progressivity and Personal Income Tax imf Informal Economy imf Novel Technique imf PIT Redistribution imf Underground Econom imf Benitez, Juan Carlos. IMF Working Papers; Working Paper ; No. 2021/252 Full text available on IMF http://elibrary.imf.org/view/journals/001/2021/252/001.2021.issue-252-en.xml IMF e-Library