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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Détails bibliographiques
Auteur principal: Benedek, Dora
Autres auteurs: Benitez, Juan Carlos, Vellutini, Charles
Format: Revue
Langue:English
Publié: Washington, D.C. : International Monetary Fund, 2022.
Collection:IMF Working Papers; Working Paper ; No. 2022/020
Sujets:
Accès en ligne:Full text available on IMF