In many African countries, the amount of personal deduction for income tax purposes increases with the taxpayer's income. At first glance, this appears to give larger tax breaks to the rich than to the poor. On closer examination, this notion turns out to be false. As this paper shows, each tax system with "income dependent tax deductions" (IDTDs) is fully equivalent to a particular conventional progressive tax system with standard deductions. One...
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INFORMATION
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1989/05/31
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Document de travail de recherche sur les politiques
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WPS198
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1
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1
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2010/07/01
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Equity in unequal deductions : implications of income tax rules in Ghana and Nigeria
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tax rate
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