Progress of the Personal Income Tax in Emerging and Developing Countries /
Personal Income Tax (PIT) is one of the key sources of revenues in Advanced Economies (AEs) but plays a much more limited role in Low-Income Developing Countries (LIDCs) and Emerging Market Economies (EMEs), both in terms of revenue and redistributive impact. Notwithstanding, this paper shows that L...
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| Drugi avtorji: | , |
| Format: | Revija |
| Jezik: | English |
| Izdano: |
Washington, D.C. :
International Monetary Fund,
2022.
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| Serija: | IMF Working Papers; Working Paper ;
No. 2022/020 |
| Teme: | |
| Online dostop: | Full text available on IMF |