The paradox of progressivity in low-tax countries: income tax in Guatemala

Includes bibliography

The Determinants of Personal Income Tax Progressivity Around the Globe

This paper utilizes a novel database collected by the authors to document features of the progressivity of personal income tax systems across 209 countries for the years 1980-2009. We measure progressivity in several ways. First, we associate it with the increase in effective average (marginal) tax rates between a wage of zero and ten times the average wage in a country. Second, we consider the curvature of the tax schedule expressed as the difference between the effective average (marginal) tax schedule from a wage of zero to ten times the average wage and a linear average tax schedule and, alternatively, the diference between the effective average (marginal) tax schedule from the minimum positive taxable income, to ten times the average wage as opposed to a linear average tax schedule. Moreover, the paper assesses patterns regarding the conditional correlation of country-specifc tax progressivity measures with a host of economic and political country-specific characteristics and find the labor supply elasticity and the income replacement rates for the unemployed to be key determinants of progressivity around the globe, in line with economic theory.

Regulations 111 relating to the income tax under the Internal revenue code, with amendments to July 31, 1951, including T. D. 5841.

Mode of access: Internet.

Federal income tax treatment of capital gains and losses; a Treasury tax study.

Mode of access: Internet.

Regulations 111 relating to the income tax under the Internal revenue code (applicable only to years beginning after December 31, 1941). Supplement.

At head of title: U.S. Treasury Dept. Bureau of Internal Revenue.

Treasury decisions nos. 5680 to 5815, issued after December 1, 1948 and before December 1, 1950 : amending Income tax regulations 111 issued under the Internal revenue code for taxable years beginning after December 31, 1941 : to be used in conjunction with preceding pamphlets and Supplement to Regulations 111.

Mode of access: Internet.

Revenue act of 1932--Supplement no. 3. Income tax exemption of mutual insurance companies. : Hearings before the Committee on Finance, United States Senate, seventy-second Congress, first session on H.R. 10236 an act to provide revenue, equalize taxation and for other purposes, May 20, 1932.

Mode of access: Internet.

Income tax treaties. The income tax conventions of the United States with Great Britain, Canada, and other countries,

Bibliography: p. xxiii-xxxviii.

Observations on the question, how can Sir Robert Peel's income tax be made more equitable /

Mode of access: Internet.

Actuarial values, book gimel : tables for computing depreciation adjustment factors : interest rates from 2.2 percent to 22.0 percent : for income tax purposes only.

"7-1999."

Shaker income tax : application to Commissioner Delano /

Argues that Shakers, as a charitable organization, ought not to be subject to income tax.

The assessment of income tax,

Mode of access: Internet.

Chamber's income-tax guide.

Mode of access: Internet.