Relevant bibliographies by topics / Mechanism of personal income taxation

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  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
  5. Conference papers
  6. Reports

Academic literature on the topic 'Mechanism of personal income taxation'

Author: Grafiati
Published: 30 May 2022
Last updated: 31 July 2025

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Journal articles on the topic "Mechanism of personal income taxation"

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TKACHYK, Fedir, and Victoriia OSTAPCHUK. "EUROPEAN PRIORITIES FOR PERSONAL INCOME TAXATION." WORLD OF FINANCE, no. 2(63) (2020): 77–87. http://dx.doi.org/10.35774/sf2020.02.077.

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Introduction. In the current conditions of globalization of socio-economic development and formation of a new financial civilization, social aspects of tax policy take a important place. The system of taxation of income of citizens in Ukraine today is not fully coping with the performance of their functions. The experience of developed European countries on the formation of an effective mechanism of taxation of personal income will contribute to the establishment of the newest social and fiscal-oriented paradigm of taxation of citizens in Ukraine. The increased interest in the procedures for a
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Yarema, Yaroslav. "The mechanism of personal income taxation and its prospects in Ukraine." Zeszyty Naukowe Wyższej Szkoły Bankowej w Poznaniu 92, no. 1 (2021): 33–42. http://dx.doi.org/10.5604/01.3001.0014.9158.

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The article analyses the current mechanism of personal income taxation in Ukraine, examining the impact of its individual elements on total revenues from personal income tax. The analysis of revenue contributions from personal income taxation to the consolidated state budget and local budgets indicates that the personal income tax remains the most important sources of revenue. In the structure of personal income tax revenues, wages are the main source of taxable income. The author analyses the mechanism of taxation for natural persons (businessmen) and tax receipts flowing to local budgets fro
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Dmitro Dema and Iryna Shevchuk. "STATE AND PERSPECTIVES OF PERSONAL INCOME TAXATION." European Cooperation 2, no. 42 (2019): 19–34. http://dx.doi.org/10.32070/ec.v2i42.38.

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The article deals with the directions of development and elements of the personal income taxation mechanism. The role of the tax in the regulation of incomes of the population is determined and the state of use of its regulatory capabilities in the modern system of taxation is assessed. The peculiarities of the tax burden assessment are determined and the inconsistencies of the proportional system of the social justice principle are emphasized. The necessity of strengthening the tax regulatory function using the tax burden transfer to the prosperous strata of the population by the progressive
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HORDIEIEVA-HERASYMOVA, Liudmyla, and А. KRAINIAK. "FEATURES OF TAXATION OF INCOME OF NATURAL PERSONS." Herald of Khmelnytskyi National University. Economic sciences 310, no. 5(1) (2022): 113–19. http://dx.doi.org/10.31891/2307-5740-2022-310-5(1)-18.

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Tax revenues to the budget are the main source of filling its revenue part, which, in turn, is an important tool for the implementation of the country’s social and economic policy. Both regional development and the effectiveness of the country’s implementation of its functions depend on the ability to attract a sufficient amount of money to the budgets of different levels. Among the entire set of taxes and fees introduced in Ukraine, one of the leading places in filling the budget belongs to personal income tax. Among the entire set of taxes and fees established in Ukraine, one of the leading
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Osipova, Elena S. "The Mechanism of Action and Social Fairness of Changes Related to the Personal Income Tax." Taxes 1 (February 18, 2021): 20–25. http://dx.doi.org/10.18572/1999-4796-2021-1-20-25.

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Since 2001, Russia has introduced a flat scale of taxation of personal income, which for twenty years has been causing discussions in the scientific community and society. The proportional taxation of wages does not take into account the differentiation in incomes of various strata of the population and does not meet the principle of social justice. However, the difficulties of economic development have led to the need to introduce an additional rate on income of individuals, which is presented as progressive taxation. The article examines the situation with the differentiation of the populati
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TULAI, Oksana, and Andrii YAMELYNETS. "PERSONAL INCOME TAX: EXPERIENCE OF FOREIGN COUNTRIES." WORLD OF FINANCE, no. 1(58) (2019): 76–86. http://dx.doi.org/10.35774/sf2019.01.076.

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Introduction. In the current conditions of the integration movement of Ukraine to the European Union and the reform of the institutions of state power, the issue of studying foreign experience of the system of taxation of individuals' incomes is actualized. The application of effective practices of other states will contribute to increasing the fiscal role of the personal income tax in Ukraine, reducing social inequality and increasing the welfare of the population. Purpose. The purpose of the article is to find out the features, trends and problems of the functioning of the personal income ta
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UHRYN, Volodymyr. "FISCAL AND SOCIAL DETERMINANTS OF PERSONAL INCOME TAXATION." WORLD OF FINANCE, no. 1(66) (2021): 163–73. http://dx.doi.org/10.35774/sf2021.01.163.

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Introduction. Direct taxes are an important financial regulator of socio-economic processes, they are one of the most important sources of budgeting and an essential tool of state regulation. The personal income tax is the main tax through which social policy is implemented in the developed countries of the world. The advantages of this tax include its social justice and fiscal efficiency, as it is able to make the level of taxation directly dependent on the amount of income of taxpayers. In addition, progressive tax rates and benefits can reduce the tax burden on the poor and increase it on h
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Расулова, З. Д. "Promising areas of property deduction for personal income tax." Экономика и предпринимательство, no. 5(142) (August 21, 2022): 278–81. http://dx.doi.org/10.34925/eip.2022.142.5.052.

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Одной из важнейших проблем в области налогообложения доходов физических лиц является вопрос наиболее полной реализации принципа справедливого налогообложения. В этих условиях особую актуальность приобретают вопросы совершенствования действующей системы налоговых вычетов по НДФЛ для усиления социальной справедливости в обществе. Действующий механизм предоставления вычета на приобретение жилой недвижимости не обеспечивает полной реализации его социальной и стимулирующей роли. Введение благоприятных механизмов в отношении размера имущественных налоговых вычетов в связи с приобретением жилой недви
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Aleksandrova, Elena. "FOREIGN EXPERIENCE OF TAXATION OF CITIZENS INCOME AND POSSIBILITIES OF ITS APPLICATION IN RUSSIA." SOCIETY. INTEGRATION. EDUCATION. Proceedings of the International Scientific Conference 6 (May 20, 2020): 479. http://dx.doi.org/10.17770/sie2020vol6.5064.

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The goal of research is to develop recommendations for improving the mechanism of income taxation in Russia, taking into account the best foreign practices.The framework of studies was the monographic method and the method of comparative analysis of statistics and legislative documents of the financial authorities of Russia and leading foreign countries, as well as methods of modeling and generalization of the results.The necessity of strengthening the social function of income taxation is substantiated. A comparative analysis of modern taxation of personal income in Russia and abroad is carri
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Poliakov, M. J. "The Tax Mechanisms for Unshadowing the Income of Individuals from the Sale of Fruits, Berries, Grapes, Spicy, Aromatic and Medicinal Crops, Honey and Non-Wood Forest Products in Ukraine." Business Inform 11, no. 526 (2021): 395–404. http://dx.doi.org/10.32983/2222-4459-2021-11-395-404.

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The successful experience of Lithuania, Moldova and Poland in the field of taxation of citizens’ income from the sale of self-grown or self-gathered forest products or relevant harvesting activities is analyzed. It is concluded that the improved mechanism of taxation of personal income from the sale of self-grown or self-gathered fruits, berries, grapes, spicy, aromatic and medicinal crops, honey and non-wood forest products in Ukraine should be: 1) as simple as possible; 2) do not foresee radical changes that may destimulate the payment of taxes; 3) be based on the tax exemption of small sale
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Dissertations / Theses on the topic "Mechanism of personal income taxation"

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Duncan, Denvil R. "Essays on Personal Income Taxation and Income Inequality." Digital Archive @ GSU, 2010. http://digitalarchive.gsu.edu/econ_diss/62.

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This dissertation comprises two essays that attempt to determine, empirically, the relationship between personal income taxation and income inequality. The first essay examines whether income inequality is affected by the structural progressivity of national income tax systems. Using detailed personal income tax schedules for a large panel of countries, we develop and estimate comprehensive, time-varying measures of structural progressivity of national income tax systems over the 1981–2005 period. Our findings suggest that progressivity has a strong negative effect on inequality in reported
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Sankarasubramanian, Lakshminarayanan. "The impact of personal taxes on two areas in the theory of financial markets." Thesis, University of British Columbia, 1987. http://hdl.handle.net/2429/27524.

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This thesis considers the impact of taxation on two problems in the theory of financial markets. The first paper deals with the optimal choice of debt made by value-maximising firms. We consider a one-period world with personal and corporate taxation and distinguish between the repayment of principal and the payment of interest on corporate debt. It is shown that at optimum, a value-maximising firm may choose to issue multiple debt contracts with differing seniorities. In addition, the impact of a change in the tax rates (corporate or personal) on the optimum level of debt is seen to be ambigu
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Balfoussias, A. T. "Personal income taxation : Tax responsiveness, distributional and incentive effects; the case of Greece." Thesis, University of York, 1986. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.377286.

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Rodjun, Jirasak. "Legal solutions to the conflict between equity of income redistribution and economic efficiency of taxation in relation to personal income tax law in Thailand and the United Kingdom." Thesis, University of Edinburgh, 2006. http://hdl.handle.net/1842/25131.

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The purpose of this thesis is to examine and compare Thai and UK income tax laws to establish how they cause conflict between equity of income redistribution and efficiency of taxation. This thesis also aims to validate theories that optimal tax structures and efficient tax legislation and administration can resolve the conflict. Chapter One reviews concepts of equity and efficiency. Research in the components of income tax law to establish optimal tax structures offers a novel way to resolve the conflict. Chapter Two concerns a progressive rate structure. At present, there are few low margina
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Khokrishvili, Elguja. "Good Taxation und die Neukonzeption der Einkommens- und Gewinnbesteuerung in Georgien." Phd thesis, Universität Potsdam, 2008. http://opus.kobv.de/ubp/volltexte/2009/2761/.

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Die Umsetzung theoretisch fundierter Besteuerungsprinzipien in die Praxis hat seit längerer Zeit einen prominenten Platz in der finanzwissenschaftlichen Forschung. Dabei besteht kein Zweifel, dass es ein größeres Interesse daran gibt, nicht nur theoretisch fundierte Prinzipien abzuleiten, sondern diese auch auf ihre Anwendbarkeit zu prüfen. Dieses Interesse an der optimalen Ausgestaltung eines Steuersystems in der Praxis wurde mit dem Zusammenbruch der sozialistischen Planwirtschaften in den 1990er Jahren nochmals verstärkt. Im Rahmen dieser umfassenden Transformationsprozesse ist es unabding
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Barnes, Andrew. "A financial planning model for retirement, taking into account the impact of pre-retirement funding income, age and taxation." Thesis, Rhodes University, 2006. http://hdl.handle.net/10962/d1004532.

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Individuals are often not aware of the required level of contributions needed to fund a retirement savings plan. This problem is compounded by the fact that the assistance provided to these individuals by way of commercially-available retirement planning models does not take into account the effect of income tax on the level of required retirement savings contributions and recent changes in the tax legislation to the income tax payable by individuals has had a significant effect on these required levels. As a preamble to the research process, an exploratory questionnaire was administrated to a
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Khokrishvili, Elguja. ""Good Taxation" und die Neukonzeption der Einkommens- und Gewinnbesteuerung in Georgien /." Potsdam : Universitätsverlag, 2010. http://deposit.d-nb.de/cgi-bin/dokserv?id=3463247&prov=M&dokv̲ar=1&doke̲xt=htm.

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Nesteckis, Antanas. "Gyventojų pajamų mokesčio įtaka savivaldybių biudžetų pajamoms." Master's thesis, Lithuanian Academic Libraries Network (LABT), 2009. http://vddb.library.lt/obj/LT-eLABa-0001:E.02~2008~D_20090114_153917-18506.

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Antanas NESTECKIS Gyventojų pajamų mokesčio įtaka savivaldybių biudžetų pajamoms Magistrantūros studijų baigiamasis darbas, 53 puslapių, 8 paveikslai, 13 lentelių, literatūros šaltinių, priedai. RAKTINIAI ŽODŽIAI: gyventojų pajamų mokestis, savivaldybės biudžetas, mokesčio tarifas, gyventojų pajamų apmokestinimas. Tyrimo objektas - gyventojų pajamų mokesčio pajamos Kauno apskrities savivaldybėse. Tyrimo dalykas - gyventojų pajamų mokestis. Tyrimo tikslas – nustatyti gyventojų pajamų mokesčio įtaką savivaldybių biudžetų pajamoms. Tyrimo uždaviniai: 1. Nustatyti gyventojų pajamų mokesčio re
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Formánková, Barbara. "Jednotka zdanění jako faktor odvodového zatížení osobních příjmů ve státech OECD." Master's thesis, Vysoká škola ekonomická v Praze, 2017. http://www.nusl.cz/ntk/nusl-360561.

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This Masters thesis elaborates on the influence of tax unit on the amount of the personal income tax burden in OECD countries. Its aim is to analyse the effect of the nominal tax rate on the development of the tax units application. In the first part I deal with the possible theoretical settings of the tax unit and assesses the advantages and disadvantages that such settings bring about. The second part reflects the practical way of taxation in relation to a particular taxing unit and the related tax relief taking into consideration the social status of the taxpayer. In the final part, which a
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Paclíková, Veronika. "Osvobození penzí od osobní důchodové daně ve vybraných zemích EU." Master's thesis, Vysoká škola ekonomická v Praze, 2013. http://www.nusl.cz/ntk/nusl-199508.

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The main objective of diploma thesis is the comparison of the taxation of taxpayers who receive pension and concurrently have an income from employment in the selected countries of the European Union which are the Czech Republic, Germany, Hungary, Austria and United Kingdom. The diploma thesis is divided into four chapters. The first chapter contains the characteristics and classification of the tax expenditures. In the second chapter the pension systems of the selected countries are characterized and the results of studies of OECD concerning the issue and the comparison of pension politics ar
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Books on the topic "Mechanism of personal income taxation"

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Suyderhoud, Jack P. Personal income taxation. National Education Association, Professional and Organizational Development/Research Division, 1987.

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National Education Association of the United States. Professional and Organizational Development., ed. Personal income taxation. National Education Association, Professional and Organizational Development/Research Division, 1987.

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Anyaduba, J. O. Personal income taxation in Nigeria. United City Press, 1999.

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(Firm), Coopers &. Lybrand. Taxation '97: The complete guide to business & personal taxation. Coopers & Lybrand, Business and Finance, 1997.

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(Firm), Grant Thornton. Personal taxation: The new regime. 3rd ed. CCH, 1996.

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(Firm), Grant Thornton, ed. Personal taxation: The new regime. 2nd ed. CCH, 1995.

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James, Rouse, and Grant Thornton (Firm), eds. Personal taxation: The new regime. CCH, 1994.

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Maugham, Jolyon. Taxation for personal injury practitioners. Tolley, 2001.

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Comstock, Alzada. State taxation of personal incomes. Lawbook Exchange, 2005.

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Goerke, Laszlo. Corporate and personal income tax declarations. IZA, 2006.

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Book chapters on the topic "Mechanism of personal income taxation"

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Pahl, Jan. "Income maintenance, personal taxation and family ideologies." In Money and Marriage. Macmillan Education UK, 1989. http://dx.doi.org/10.1007/978-1-349-20268-3_8.

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Carroll, John S. "Taxation: Compliance with Federal Personal Income Tax Laws." In Handbook of Psychology and Law. Springer New York, 1992. http://dx.doi.org/10.1007/978-1-4757-4038-7_25.

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Cheong, Kwang Soo. "Distributional Effects of Personal Income Taxation in Korea." In The Distributional Effects of Government Spending and Taxation. Palgrave Macmillan UK, 2006. http://dx.doi.org/10.1057/9780230378605_8.

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Ntertsou, Dimitra, Christos Galanos, and Konstantinos Liapis. "Degree of Personal Income Taxation Convergence in the Eurozone." In Business Development and Economic Governance in Southeastern Europe. Springer International Publishing, 2022. http://dx.doi.org/10.1007/978-3-031-05351-1_22.

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Sinenko, Olga A. "Transformation of Personal Income Taxation in Conditions of Economy Digitalization." In Business 4.0 as a Subject of the Digital Economy. Springer International Publishing, 2022. http://dx.doi.org/10.1007/978-3-030-90324-4_78.

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Hartle, Douglas G. "3. The Federal-Provincial Tax Collection Agreements: Personal Income Tax Coordination. A Background Report." In Taxation in a Sub-National Jurisdiction, edited by Allan Maslove. University of Toronto Press, 1993. http://dx.doi.org/10.3138/9781487575519-005.

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Mariański, Adam. "The inconvenient truth about personal income taxation in international economic policy." In International Economic Policy for the Polycrisis. Routledge, 2024. http://dx.doi.org/10.4324/9781003487913-12.

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Erard, Brian, and François Vaillancourt. "4. The Compliance Costs of a Separate Personal Income Tax System for Ontario: Simulations for 1991." In Taxation in a Sub-National Jurisdiction, edited by Allan Maslove. University of Toronto Press, 1993. http://dx.doi.org/10.3138/9781487575519-006.

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Barbieri Góes, Maria Cristina. "Personal Income Distribution and Progressive Taxation in a Neo-Kaleckian Model: Insights from the Italian Case." In Kalecki and Kaleckian Economics. Routledge, 2021. http://dx.doi.org/10.4324/9781003229926-11.

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Barbieri Góes, Maria Cristina. "Personal Income Distribution and Progressive Taxation in a Neo-Kaleckian Model: Insights from the Italian Case." In Kalecki and Kaleckian Economics. Routledge, 2021. http://dx.doi.org/10.4324/9781003229926-11.

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Conference papers on the topic "Mechanism of personal income taxation"

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Zotikov, Nikolay, Elena Lyubovtseva, and Alina Savderova. "Taxation of Personal Income in Russia: Areas of Improvement." In Proceedings of the Ecological-Socio-Economic Systems: Models of Competition and Cooperation (ESES 2019). Atlantis Press, 2020. http://dx.doi.org/10.2991/assehr.k.200113.054.

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Черномердина, Алена Романовна, and Марина Викторовна Карп. "FEATURES OF THE PERSONAL INCOME TAXATION SYSTEM IN AUSTRALIA." In Поколение будущего: сборник статей международной научной конференции (Санкт-Петербург, Январь 2023). Crossref, 2023. http://dx.doi.org/10.37539/230130.2023.65.34.003.

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Подоходный налог оказывает значительное влияние на уровень жизни населения. Австралия уже продолжительное время находится в топе рейтингов по комфорту и уровню жизни. Каковы особенности взимания подоходного налога в Австралии, как отличается система сбора данного налога в Австралии от российской системы, какие ставки подоходного налога существуют в этой стране. Всем этим вопросам и посвящается данная статья. Income tax has a significant impact on the standard of living of the population. Australia has been at the top of the ratings for comfort and standard of living for a long time. What are t
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Wołowiec, Tomasz, and Aleksander Suseł. "Harmonisation of personal income taxation and the process of EU integratio." In The 6th International Scientific Conference "Business and Management 2010". Vilnius Gediminas Technical University Publishing House Technika, 2010. http://dx.doi.org/10.3846/bm.2010.100.

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Tereshko, Zoya Andreevna, and Anastasia Anatolievna Rudetskaya. "Excess profit taxation within progressive tax rate implementation on personal income." In 3d International Scientific and Practical Conference. TSNS Interaktiv Plus, 2017. http://dx.doi.org/10.21661/r-116020.

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Čolaković-Prguda, Nerma. "Tax System in Bosnia and Herzegovina." In Ninth International Scientific-Business Conference LIMEN Leadership, Innovation, Management and Economics: Integrated Politics of Research. Association of Economists and Managers of the Balkans, Belgrade, Serbia, 2023. http://dx.doi.org/10.31410/limen.2023.193.

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The paper deals with taxes and the tax system in Bosnia and Her­zegovina. Modern tax systems are based on taxation of income and con­sumption. For developing countries like Bosnia and Herzegovina, the tax­ation of consumption is more dominant than the taxation of income. This means that in such countries the participation of indirect taxes concerning direct taxes is higher. The basic taxation categories in Bosnia and Herzego­vina are corporate income tax, personal income tax, value-added tax, so­cial security contributions, and excises. The taxation system in Bosnia and Herzegovina is characte
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Blanari, Veronica. "The contribution of personal income tax to the formation of public financial resources." In Simpozion Ştiinţific al Tinerilor Cercetători. Ediţia a 22-a. Academy of Economic Studies, 2025. https://doi.org/10.53486/sstc2024.v1.61.

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The topicality of the subject derives from the crucial role of taxation in the development of the economies of modern states and in extending their influence, regardless of the source of taxes - whether provided by their citizens or those of other states in various forms of dependence on the state in question. No effective alternative to taxation has been found for financing and supporting the state thus far. The purpose of the research lies in the need to understand in depth the role and impact of income tax on the formation of public financial resources, given current social, economic and po
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Ofiarski, Zbigniew. "Principles of Taxation of Interest Income or Discount on Covered Bonds Issued in Poland." In The XX International Scientific Conference "Functioning of Investments Financed from State Resources and from Other Sources in The Countries of Central And Eastern Europe". Temida 2, 2022. http://dx.doi.org/10.15290/ipf.2022.15.

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The rules of taxation of revenues or income from covered bonds issued in Poland may become a significant barrier to the demand for this category of debt securities and, as a result, considerably limit the capabilities of mortgage banks to grant long-term loans for investment purposes. The present study has analysed and assessed the legislation in force in Poland regarding the scope and methods of taxation of interest and discount on covered bonds as a form of revenue or income earned by their holders. The aim of the study is to present various methods of taxation of these revenues or income, d
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Zorin, N., and T. Rustamov. "The Impact of the Progressive Scale of Personal Income Tax on Social Inequality in Russia." In Current Issues of Science: Student Thought. Zorin, N., 2025. https://doi.org/10.61726/8686.2025.70.17.001.

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Starting from 2025, the progressive scale of personal income tax will be introduced in Russia. Under this taxation system, the tax rate increases alongside the growth of the taxable base, i.e., individuals’ income. For the first time, a five-tier progressive scale of personal income tax will be implemented, which will be directly linked to income levels. The progressive tax is expected to promote social justice, as a high level of wealth inequality characterises Russia. This article is devoted to the study of the impact of the progressive scale of personal income tax on social inequality in Ru
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Арабаджийская, Е. И., and Д. А. Останков. "The possibility of introducing, as well as the objective application of a progressive scale of taxation on the territory of the Russian Federation." In XXIII Международная научная конференция «Цивилизация знаний: российские реалии» «Цивилизационные задачи современного правоведения: наука, образование, практика» (стратегическая панель). Crossref, 2022. http://dx.doi.org/10.18137/cz22.2022.62.97.001.

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Статья посвящена рассмотрению сущности прогрессивного налогообложения на доходы физических лиц и его отличительным особенностям, позволяющим отличать данную систему налогообложения от других. Актуальность изучения данного явления связана с появлением нововведений в нашем налоговом законодательстве и необходимостью изучения перспектив применения данных новшеств на практике. В работе изучены примеры реализации прогрессивной шкалы налогообложения в других странах, а также приводится теоретический анализ данного вида налогообложения, подробно описывающий как его положительные, так и отрицательные
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Nikoloski, Dimitar. "POVERTY AND EMPLOYMENT STATUS: EMPIRICAL EVIDENCE FROM NORTH MACEDONIA." In Economic and Business Trends Shaping the Future. Ss Cyril and Methodius University, Faculty of Economics-Skopje, 2020. http://dx.doi.org/10.47063/ebtsf.2020.0019.

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Poverty and social exclusion are often associated with unemployment, but being employed is not always sufficient to provide decent living conditions for workers and their families. The ‘low-wage’ workers similarly as unemployed are often associated with an image of men and women struggling to support their families and living at risk of poverty and social exclusion. Dealing with the social stratification engendered from the employment status of workers in the post-transition countries represents a challenging task for the academics and policymakers. The aim of the paper is to assess the determ
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Reports on the topic "Mechanism of personal income taxation"

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MYLNIKOVA, L. A. THE ROLE AND REGULATORY SIGNIFICANCE OF THE PERSONAL INCOME TAX. Science and Innovation Center Publishing House, 2022. http://dx.doi.org/10.12731/2070-7568-2022-11-2-3-21-26.

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The article examines the role of taxation of individuals as the most important tool of social policy implemented by the state in order to reduce the level of stratification among various segments of the population and to solve the problem of substantiating the necessity and content of the gradual reform of the current taxation mechanism in Russia. The current state of the economy and society determines the need to develop an adequate mechanism for the application of personal income tax.
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Stotsky, Janet, and Maria Hanna Concepcion P. Jaber. Personal Income Taxation in Asia and the Pacific:. Asian Development Bank, 2025. https://doi.org/10.22617/brf250083.

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Pessino, Carola, Alejandro Rasteletti, Daniel Artana, and Nora Lustig. Distributional Effects of Taxation in Latin America. Inter-American Development Bank, 2023. http://dx.doi.org/10.18235/0005230.

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This chapter analyzes the incidence on income distribution by a comprehensive array of direct and indirect taxes in ten Latin American countries circa 2018. The study finds that although there is a significant heterogeneity, the redistributive impact is equalizing for direct taxes and unequalizing for indirect taxes. Overall, redistribution through taxes, without accounting for spending effects and interactions, is slightly equalizing for some countries and unequalizing for others, but the burden on the poor is high and even higher than on the rich. This is mainly a consequence of the high sha
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Ardanaz, Martín, and Carlos Scartascini. Why Don't We Tax the Rich? Inequality, Legislative Malapportionment, and Personal Income Taxation around the World. Inter-American Development Bank, 2011. http://dx.doi.org/10.18235/0011353.

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This paper argues that the details of political institutions help explain the low levels of personal income taxation. In particular, legislative malapportionment enables rich elites to exercise disproportionate political influence. Because over-represented districts tend to be dominated by parties aligned with the elite, these groups can block legislative attempts to introduce progressive taxes. Using a sample of more than 50 countries (including 17 across Latin America) between 1990 and 2007, this paper finds that i) countries with historically more unequal distributions of wealth and income
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Canavire-Bacarreza, Gustavo, Jorge Martínez-Vázquez, and Violeta Vulovic. Taxation and Economic Growth in Latin America. Inter-American Development Bank, 2013. http://dx.doi.org/10.18235/0011481.

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Tax policy is among the most common and relevant instruments in the toolkit of policy-makers when thinking about promoting growth, yet there is not compelling evidence regarding its effect in Latin American countries. Using a variety of approaches, we estimate the effects on growth of the most important taxes for the region, namely personal income tax, corporate income tax, general taxes on goods and services, including value added and other sales taxes, and revenues from natural resource. We evaluate the effect of these tax instruments on growth for Argentina, Brazil, Mexico, and Chile using
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Villela, Luiz Arruda, and Alberto Daniel Barreix. Taxation in the MERCOSUR and Coordination Possibilities. Inter-American Development Bank, 2003. http://dx.doi.org/10.18235/0010538.

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This paper analyzes the evolution and structure of taxation in the Mercosur countries. Specifically, it covers taxes on goods and services, including general excise taxes and excises taxes, and income taxes, both corporate and personal. It also discusses the role of the tax administration and the appellate process, and concludes with suggestions for tax policy coordination among Mercosur countries.
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MYLNIKOVA, L. PROBLEMS OF TAXATION OF INDIVIDUALS IN THE RUSSIAN FEDERATION. Science and Innovation Center Publishing House, 2021. http://dx.doi.org/10.12731/2070-7568-2021-10-5-3-149-154.

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The article considers the most urgent problems of taxation of personal income in the Russian Federation. Taxes collected from the population are an important source of financial resources received by the country’s budget. Being a special tool, the fiscal system requires a progressive gradation of taxation.
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von Schiller, Armin. Party System Institutionalization and Reliance on Personal Income Tax in Developing Countries. Inter-American Development Bank, 2015. http://dx.doi.org/10.18235/0011710.

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This paper explores the effect of party system institutionalization on the relevance of the personal income tax in the tax composition. Based on a fiscal contractualism approach, it is argued that institutionalized political party systems increase the capacity of political actors to credibly commit to fiscal contracts agreed with wealthy taxpayers. Consequently, in countries characterized by institutionalized political party systems wealthy taxpayers accept paying a bigger share of the tax burden, as reflected in a greater relevance of progressive tax types. The analysis of panel data for more
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Lora, Eduardo, Ana Corbacho, and Vicente Fretes Cibils. More than Revenue: Taxation as a Development Tool (Executive Summary). Inter-American Development Bank, 2013. http://dx.doi.org/10.18235/0005982.

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This executive summary presents the argument for using taxation as a development tool rather than simply a source of revenue. It also touches on some of the problem areas in tax systems including evasion, regressive personal income tax structures, and the failure to use taxes to improve environmental quality and general well-being. Together, this summary and the table of contents of the book provide just a taste of the rich information and valuable policy implications that distinguish this year's edition of the DIA.
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Edeh, Henry, C. Assessing the Equity and Redistributive Effects of Taxation Reforms in Nigeria. Institute of Development Studies, 2023. http://dx.doi.org/10.19088/ictd.2023.016.

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Nigeria’s annual economic growth averaged 7.1 per cent in the 2000s, but the 2014–15 oil shock and Covid-19 reversed this, with growth now averaging only 0.7 per cent. Living standards have fallen as population growth has outpaced economic growth. The poverty rate has risen from 35 per cent in 2010 to 41 per cent in 2019, and inequality has only declined slightly. Changing the structure of fiscal taxation instruments could significantly impact growth, income distribution and poverty levels. The government has made some tax reforms, amending the Personal Income Tax (PIT) Act 1993 with acts in 2
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