This paper reports estimates of the distribution of income and tax Abstract incidence in Panama in 1969. The distribution estimates are based upon
the 1969 manpower survey, social security, income tax and Canal Zone
records, and detailed studies of nonemployment incomes in each major
industry. Despite the existence of the Panama Canal and a substantial
commercial sector, the distribution of income seems to be no less unequal than in other Latin American countries. However, there is some evidence
that the tax structure of Panama may be mildly progressive throughout.
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