Keen, Michael; Klemm, Alexander; Ivanova, Anna - International Monetary Fund (IMF) - 2005
important tax reform of recent years. But it has been little studied. This paper asks whether the strong revenue performance of … the PIT was itself a consequence of this reform, using both macro evidence and, in particular, micro-level data on the … experiences of individuals and households affected by the reform to varying degrees. It concludes that there is no evidence of a …