Two new Progressive Taxation briefings
Launched in 2018, ActionAid’s series of Progressive Taxation briefings includes several short (4p) briefings on different types of taxes and how to make them more progressive:
- Value Added Tax
- Excise taxes
- Taxation of the informal sector
- Property taxes
- Trade taxes
- Wealth taxes
- Capital gains tax
The Corporate Income Tax (CIT) briefing provides a simple definition of CIT; explains why CIT is progressive; identifies how corporate tax dodging affects the progressivity of CIT; summarizes the effects of tax competition; briefly lays out the state of international cooperation; and makes recommendations on actions governments could take to improve CIT compliance and collection.
The Personal Income Tax (PIT) briefing provides a definition of PIT; identifies how it can be made more progressive; reveals the impact that PIT can often have on gender and income inequality; lays out the specific challenges of taxing the income of high net worth individuals; provides examples of good and bad uses of PIT systems; and make recommendations for governments to ensure that PIT remains progressive and to improve compliance.