Article ID | Journal | Published Year | Pages | File Type |
---|---|---|---|---|
9549372 | Economics Letters | 2005 | 9 Pages |
Abstract
A simple index is proposed that relates tax burden distribution to income distribution across all levels of income for a comprehensive indicator of tax policy progressivity. When federal income tax data are used to estimate this index over the last two decades, the index responds predictably to major changes in the U.S. income tax rate structure.
Keywords
Related Topics
Social Sciences and Humanities
Economics, Econometrics and Finance
Economics and Econometrics
Authors
Michael D. Stroup,