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1、武汉纺织大学2014届毕业设计论文外文资料ThelimitedroleofthepersonalincometaxindevelopingcountriesRichardM.Birda,*,EricM.ZoltbAInternationalTaxProgram,JosephL.RotmanSchoolofManagement,UniversityofToronto,105St.GeorgeStreet,Toronto,Ont.,CanadaM5S3E6bUCLASchoolofLaw,Universit
2、yofCalifornia,LosAngeles,CA90095-1476,USAReceived2July2005;receivedinrevisedform2September2005;accepted30September2005.AbstractInthispaperweexaminethere-distributiveroleplayedbypersonalincometaxesindevelopingcountries.Webeginwithsomeinitialreflectionsont
3、here-distributiveroleofthetaxsystem.Wethenconsidertherelativesuccessofdevelopedanddevelopingcountriesinusingtaxsystemstoredistributeincome.Finally,weexaminesomealternativesinreformingthepersonalincometax,aswellasoptionsavailabletodevelopingcountriesindes
4、igningandimplementingmoreprogressivefiscalsystems.#2005ElsevierInc.Allrightsreserved.JELclassification:H22;H24;O15Keywords:Redistribution;Incometax;Consumptiontax1.IntroductionInequalityhasincreasedinrecentyearsinbothdevelopedanddevelopingcountries.Eveni
5、nAsia,themostequaldevelopingregion,incomeinequalityroseslightlyinthe1990safterholdingsteadyinthe1980s.Thepoorarerelativelypoorerandthericharerelativelyricherindevelopingthanindevelopedcountries.Onaverage,thoseinthetopincomedecileinAsiacommanded14timesasm
6、anyresourcesasthoseatthebottom,comparedto12timesinthedevelopedcountries.Indevelopedcountries,theincometax,especiallythepersonalincometax,haslongbeenviewedastheprimaryinstrumentforredistributingincomeandwealth.Shoulddevelopingcountriesrelyonthepersonalinc
7、ometaxforre-distributivepurposes?Wethinknot,forthreereasons.First,thepersonalincometaxhasdonelittle,ifanything,toreduceinequalityinmanydevelopingcountries.Thisfailureisnotsurprisinggiventhatinmanysuchcountries,includingthoseinAsia,personalincometaxesaren
8、eithercomprehensivenorveryprogressive—theyoftenamounttolittlemorethanwithholdingtaxesonlaborincomeintheformalsector.Thepersonalincometaxplayssuchasmallroleinthetaxsystemsofmanydevelopingcountries武汉纺织大学2014届毕业设计论文thatitisun
