Personal income taxes in developing countries : international comparisons

This paper examines personal income taxes. Specifically, it defines and then constructs marginal and average tax schedules for personal income tax for fifty developing countries; three high income countries are used in addition to provide further basis for comparison. The objective of the analysis is to determine whether or not there are differences between the effective marginal and average tax rates of low income countries versus high income ones. It is concluded that low income does have lower marginal and average tax rates.