Effects of the progressivity of the income tax on equity level : 주식 수준에서 소득세의 누진성 효과: 라틴 아메리카 사례

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dc.description학위논문 (석사)-- 서울대학교 국제대학원 : 국제학과(국제지역학전공), 2016. 8. 김종섭.-
dc.description.abstractIn the last years Latin America has experienced economic and social changes-
dc.description.abstractalso fiscal policy has been affected for these changes. Some countries have enacted income tax reforms to achieve more equal tax systems, some reforms have aimed to make the statutory PIT rate schedule more progressive, but other countries have sacrificed the progressivity by simplifying the calculation of the tax, or to avoid the administrative burden associated with the collection of it, possibly due the constraints to control larger number of individuals by Tax Authorities.

Top marginal tax rates for individuals and corporates have been changed during the last decades
dc.description.abstractsome countries have equated the top marginal tax rates of individuals and corporates, while in other countries the tax rates are differentiated.

Results show some countries have well income tax schedule design, but the larger number of deductions, exemptions, tax credits, and other prerogatives which mostly are targeted to higher income groups, erode the taxable income and make the income tax less progressive.

Moreover, in some countries the various sources of exempt income or non-taxable income, exclude important tax revenues and make narrow tax bases
dc.description.abstractalso the differentiation between marginal tax rates for wages earnings and marginal tax rates from capital income, or the elimination of latter income from the taxable income base, make the system more regressive. Results also showed that major differentiation on the progressivity of the design of the personal income tax schedule is by comparing the distance between the top and bottom marginal tax rate, among others. Simulation applied in Guatemala´s case confirmed this result.-
dc.description.tableofcontents1. Introduction 1

2. Literature Review 4
2.1 Progressive Taxation: Evidence from developed world 5
2.2 Progressive Taxation: Evidence from Latin America 8
2.2.1 Central American Countries 10
2.3 Theoretical considerations of Progressive Taxation 11

3. Methodological Aspects 14
3.1 Aim of the Study and Research Questions 14
3.2 Methodology 16
3.2.1 Measuring progressivity of the PIT rate schedule 17
3.2.2 Measuring impact of income tax reforms on equity 18

4. Results 20

5. Simulations 54
5.1 Guatemala 54
5.2 El Salvador 68

6. Conclusions 84

Appendix 88
Countries simulation charts 90
1. Guatemala 90
2. El Salvador 93

Bibliography 96
dc.format.extent3734589 bytes-
dc.publisher서울대학교 국제대학원-
dc.subjectProgressive taxes-
dc.subjectIncome Tax-
dc.subjectPersonal Income Tax-
dc.subjectTax schedule-
dc.subjectMarginal Tax Rates-
dc.subjectTax System-
dc.subjectDirect Taxes-
dc.subjectIncome Revenues-
dc.subjectGDP per capita-
dc.subjectOECD countries-
dc.subjectLatin American countries.-
dc.titleEffects of the progressivity of the income tax on equity level-
dc.title.alternative주식 수준에서 소득세의 누진성 효과: 라틴 아메리카 사례-
dc.contributor.AlternativeAuthorMirna Nery Vasquez Perez-
dc.contributor.affiliation국제대학원 국제학과-
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Graduate School of International Studies (국제대학원)Dept. of International Studies (국제학과)Theses (Master's Degree_국제학과)
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