Template-type: ReDIF-Paper 1.0
Author-Name: Klara Sabirianova Peter
Author-Email: kpeter@gsu.edu
Author-Homepage: http://aysps.gsu.edu/PeterK.html
Author-Workplace-Name:  Andrew Young School of Policy Studies, Georgia State University
Author-Workplace-Homepage:  https://icepp.gsu.edu/
Author-Name:Steve Buttrick
Author-Email:
Author-Name:Denvil Duncan
Author-Email:
Title:Global Reform of Personal Income Taxation, 1981-2005: Evidence from 189 Countries 
Abstract:In this paper we use a panel of 189 countries to describe the salient trends that have emerged in national personal income tax systems 
spanning the twenty five year period from 1981 to 2005. Using complete national income tax schedules with statutory rates, thresholds, 
country-specific tax formulas and other information, we calculate actual average and marginal tax rates at different income levels as well as 
time-varying measures of structural progressivity and complexity of national tax systems. Overall, our analysis shows a significant transition 
from complex, graduated tax schedules that featured multiple tax brackets and stair stepped tax rates to simpler, flatter tax schedules 
distinguished by fewer tax brackets and lower rates. The emerging trend toward flat tax schedules is also highlighted. We show that frequent 
alterations of tax structures have diminished the overall progressivity and complexity of national tax systems; however, the degree of this 
change varies considerably by country group. 
Keywords: Personal Income Taxation,  flat tax, progressivity, national tax system, personal income tax system
Length: 46 pages
Creation-Date: 2007-12-01
File-URL: http://icepp.gsu.edu/files/2015/03/ispwp0721.pdf
File-Format:application/pdf
Handle: RePEc:ays:ispwps:paper0721