Progressivity and distributive impacts of personal income tax: the case of China and Brazil
ABSTRACT This paper aims to evaluate and compare the distributive impact of the personal income tax (PIT) on individual’s income in Brazil and China by measuring the Gini Index before and after this tax incidence. The paper also proposes a methodology for transposing the PIT backets from one country...
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| Hauptverfasser: | , , |
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| Format: | Artigo |
| Sprache: | Inglês |
| Veröffentlicht: |
Centro de Economia Política
2022-12-01
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| Schriftenreihe: | Brazilian Journal of Political Economy |
| Schlagworte: | |
| Online-Zugang: | http://www.scielo.br/scielo.php?script=sci_arttext&pid=S0101-31572022000400998&tlng=en |
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