EIRP Proceedings, Vol 13 (2018)

Abstract

This paper presents a comparative analysis of personal income taxation in different countries. Thisis an important component of fiscal policy and directly influences the budget revenues. Over time there havebeen several taxation systems, and today they differ from state to state. The statistics contain detailedinformation on income tax on individuals and their income, including gender, age, income and source ofincome. This work shows how the income distribution of individual taxpayers has changed over time, as wellas the differences and similarities of personal income taxation in the different countries.