Personal Income Tax Progression in Kosovo

Florije Govori

Academic Journal of Interdisciplinary Studies, 2019, vol. 8

Abstract: The purpose of this paper is to examine the degree of personal income tax progression. The measurement of personal income tax progression over a period of time that is characterized with changes of tax rates, indicates how is distributed the tax burden with respect to taxpayers' income, and how this burden is displaced by changing tax rates, from one to another group of taxpayers. To measure the degree of personal income tax progression, the paper use a method that provides a stable indicator of progressivity, and evidently shows the impact of non-taxable personal income (tax allowances) in the degree of progression across all income levels. Also, this method is consistent with general definition of progressivity, and fulfils criterions for evolving alternative measure of tax progression. The paper also presents a linear equation model of after-tax personal income as well as tax liability, in the case study of Kosovo.

Date: 2019
References: View references in EconPapers View complete reference list from CitEc
Citations:

Downloads: (external link)
https://www.richtmann.org/journal/index.php/ajis/article/view/10564 (text/html)
https://www.richtmann.org/journal/index.php/ajis/article/view/10564/10189 (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:bjz:ajisjr:1805

Access Statistics for this article

More articles in Academic Journal of Interdisciplinary Studies from Richtmann Publishing Ltd
Bibliographic data for series maintained by Richtmann Publishing Ltd ().