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:
- Introduction
- Value Added Tax
- Excise taxes
- Taxation of the informal sector
- Property taxes
- Trade taxes
- Wealth taxes
- Capital gains tax
ActionAid now has two new briefings: one on Personal income tax and one on Corporate income tax (8 pages).
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.
