Publication:
Measuring Tax Progressivity in Low-Income Countries

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dc.contributor.authorThomas,Alastair Geoffrey Arthur
dc.date.accessioned2023-06-20T18:36:04Z
dc.date.available2023-06-20T18:36:04Z
dc.date.issued2023-05-30
dc.description.abstractIn addition to raising revenue, tax systems have a key role to play in achieving countries’ equity goals. An important first step in assessing whether a particular tax system is appropriately supporting those equity goals is to assess the degree of progressivity of the tax system. However, measuring the progressivity of a tax system is challenging for several reasons. Most significantly, data limitations have a large impact on what taxes can be examined, what measurement approaches can be adopted to examine those taxes, and how reliable those approaches are likely to be. This is particularly important for low-income countries where data limitations are typically most significant. Furthermore, there is no single definition of progressivity, or single method for measuring the degree of progressivity of a tax—thereby necessitating a range of decisions and value judgements to be made in any analysis. This paper examines and assesses the potential approaches that may be adopted to measure the progressivity of tax systems, and proposes a set of metrics to assess tax progressivity in low-income International Development Association (IDA) countries.en
dc.identifierhttp://documents.worldbank.org/curated/en/099726205302311330/IDU0e90c180f02d440491b0964408160c39c8678
dc.identifier.doi10.1596/1813-9450-10460
dc.identifier.urihttps://openknowledge.worldbank.org/handle/10986/39901
dc.languageEnglish
dc.publisherWashington, DC: World Bank
dc.rightsCC BY 3.0 IGO
dc.rights.holderWorld Bank
dc.rights.urihttps://creativecommons.org/licenses/by/3.0/igo/
dc.titleMeasuring Tax Progressivity in Low-Income Countriesen
dspace.entity.typePublication
okr.crossref.titleMeasuring Tax Progressivity in Low-Income Countries
okr.date.disclosure2023-05-30
okr.date.lastmodified2023-05-30T00:00:00Zen
okr.doctypePolicy Research Working Paper
okr.doctypePublications & Research
okr.docurlhttp://documents.worldbank.org/curated/en/099726205302311330/IDU0e90c180f02d440491b0964408160c39c8678
okr.guid099726205302311330
okr.identifier.docmidIDU-e90c180f-2d44-491b-9644-8160c39c8678
okr.identifier.doi10.1596/1813-9450-10460
okr.identifier.doihttp://dx.doi.org/10.1596/1813-9450-10460
okr.identifier.doihttps://doi.org/10.1596/1813-9450-10460
okr.identifier.externaldocumentum34071862
okr.identifier.internaldocumentum34071862
okr.identifier.reportWPS10460
okr.import.id858
okr.importedtrueen
okr.language.supporteden
okr.pdfurlhttp://documents.worldbank.org/curated/en/099726205302311330/pdf/IDU0e90c180f02d440491b0964408160c39c8678.pdfen
okr.region.administrativeOther
okr.sectorMining,Central Government (Central Agencies),Oil and Gas,Other Energy and Extractives
okr.unitEFI-MTI-Macro/Fiscal-Tax (EMFTX)
okr.volume1
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