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Progressivity and redistributive effects of income taxes: evidence from India

We analyse the progressivity and redistributive effects of India’s income tax system utilizing Income Tax Department data for 2011–18. By fitting Lorenz and tax concentration curves to these data, we find that despite exhibiting high levels of progressivity, the redistributive effects of income taxe...

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Detalles Bibliográficos
Autores principales: Datt, Gaurav, Ray, Ranjan, Teh, Christopher
Formato: Online Artículo Texto
Lenguaje:English
Publicado: Springer Berlin Heidelberg 2021
Materias:
Acceso en línea:https://www.ncbi.nlm.nih.gov/pmc/articles/PMC8536922/
https://www.ncbi.nlm.nih.gov/pubmed/34720365
http://dx.doi.org/10.1007/s00181-021-02144-x