Cobham, Alex; Fitzgerald, Edmund V. K.; Janský, Petr - 2021
Progressive direct taxation is necessary to complement social protection, in order to reduce income inequality as well … as poverty. A new metric of personal income tax incidence progressivity (the "Plato Index") is presented, using WIDER … databases for income inequality (WIID) and tax revenues (GDR). Taxation is shown to be far less progressive in developing …