optimal degree of tax progressivity where the tax revenue is used exclusively to finance (perfectly) targeted transfers to the …

This paper presents a novel technique to measure and compare the redistributive capacity of observed tax (or transfer …) policies. The technique is based on income distribution simulations and controls for differences in pre-tax income … distributions. It assumes that the only information on the pre-tax distribution available in each country-year is the Gini …

Personal Income Tax (PIT) is one of the key sources of revenues in Advanced Economies (AEs) but plays a much more … improved their tax-to-GDP ratios relied on a broader set of tax instruments and not exclusively on the PIT, suggesting that a … estimate a novel redistribution index of the PIT in LIDCs. We show that the contribution of the PIT to inequality reductions …