A COMPARATIVE-ANALYSIS OF TAX PROGRESSIVITY IN THE UNITED-STATES - A REEXAMINATION

被引:4
|
作者
KIEFER, DW
机构
[1] Congressional Research Service, Library of Congress
来源
PUBLIC FINANCE QUARTERLY | 1991年 / 19卷 / 01期
关键词
D O I
10.1177/109114219101900106
中图分类号
F8 [财政、金融];
学科分类号
0202 ;
摘要
This article reexamines the measures of tax progressivity in the fifty states derived Abstract by Greene and Balkan (1987) and finds them to be substantially in error. Recalcu lated progressivity indexes provided in this article exhibit far less deviation than the indexes published by Greene and Balkan. © 1991, Sage Publications. All rights reserved.
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页码:94 / 108
页数:15
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