外文文献： ,1981-2005年全球个人所得税改革： 来自189个国家的证据.pdfVIP

ANDREW YOUNG SCHOOL O F P O L I C Y S T U D I E S Global Reform of Personal Income Taxation, 1981-2005: Evidence from 189 Countries Klara Sabirianova Peter Steve Buttrick Denvil Duncan Georgia State University Georgia State University Georgia State University IZA Bonn February 1, 2008 Abstract In this paper we use a panel of 189 countries to describe the salient trends that have emerged in national personal income tax systems spanning the twenty five year period from 1981 to 2005. Using complete national income tax schedules, we calculate actual average and marginal tax rates at different income levels as well as time-varying measures of structural progressivity and complexity of national tax systems. Overall, our analysis shows a significant transition from complex, graduated tax schedules that featured multiple tax brackets and stair stepped tax rates to simpler, flatter tax schedules distinguished by fewer tax brackets and lower rates. The emerging trend toward flat tax schedules is also highlighted. We show that frequent alterations of tax structures have diminished the overall progressivity and complexity of national tax systems; however, the degree of this change varies considerably by countries. Acknowledgement We are thankful to Danielle Steele and Jessica Van Parys for their assistance with data entry. Keywords: personal income tax, tax complexity, progressivity, flat tax, global trends. JEL Classification: C8, E62, H2, H87, N10, O1. 1 Introduction