Personal Income Tax Has Untapped Potential in Poorer Countries by Dora Benedek, Juan Carlos Benítez, and Charles Vellutini published by IMFBlog (3/2022).
“Developing countries have shown remarkable progress in using the personal income tax.
Many governments aiming to achieve a durable economic recovery from the pandemic must raise significant amounts of revenue in the fairest way possible. The personal income tax—levied on wages, salaries, and other income—is a suitable instrument for this challenge. In new research, we examine the scope for making greater use of this fiscal tool in developing countries, where many people earn a living at low incomes…”