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Global Reform of Personal Income Taxation, 1981–2005: Evidence From 189 Countries

Peter, Klara Sabirianova, Buttrick, Steve, and Duncan, Denvil

Abstract:

We use a panel of 189 countries to describe trends in national personal income tax systems between the years 1981 and 2005. Using complete national income tax schedules, we show that tax rates at higher income levels, structural progressivity and the complexity of national tax systems have declined significantly; however, the degree of these changes varies considerably across countries. We also find that the relationship between tax rates and revenue is positive for high income countries but declines with weaker institutions and lower levels of economic development.

Citation

Peter, Klara Sabirianova, Buttrick, Steve, and Duncan, Denvil (2010), Global Reform of Personal Income Taxation, 1981–2005: Evidence From 189 Countries, National Tax Journal, 63:3, pp. 447-78

DOI: dx.doi.org/10.17310/ntj.2010.3.03