Duncan, Denvil; Gerrish, Ed - In: International Tax and Public Finance 21 (2014) 1, pp. 119-152
This paper investigates personal income tax (PIT) mimicry at the international level. It is the first to empirically investigate the extent to which PIT mimicry varies along the tax schedule and the first to include nations which are not part of the OECD. We use data on international personal...