Shahir, Adnan Abdulaziz; Figari, Francesco - 2021
redistributive effects and progressivity of personal income taxes is differentiated among countries. On the one hand, it reduces the … progressivity of personal income tax in Ethiopia, South Africa, Tanzania, Uganda, and Zambia; on the other hand, it improves … progressivity in Mozambique. However, it decreases the redistributive effect of personal income tax only in Ethiopia, Tanzania, and …