Comparative work on income taxes in developing countries has commonly looked at average tax rates. These rates are often constructed by dividing revenue collections by some measure of private or personal income. Recent controversies have, however, focused on the incentive effects of marginal tax rates. This article develops and applies a simple methodology to compare marginal official tax rates across a sample of fifty developing countries. As would...
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INFORMATION
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1988/01/31
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Article de revue
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14174
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1
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1
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2010/07/01
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Personal income taxes in developing countries
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tax rate
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