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

被引：2

作者：

GREENE, KV ^{[1
]}

BALKAN, EM ^{[1
]}

机构：

[1] HAMILTON COLL,ECON,CLINTON,NY 13323

来源：

PUBLIC FINANCE QUARTERLY | 1991年 / 19卷 / 01期

关键词：

D O I：

10.1177/109114219101900107

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

Indices of progressivity may need some arbitrary assumptions for their calculation. The assumptions the authors make are no more unreasonable than those suggested by Kiefer. Those that are salient concern the mean incomes in each bracket and the movement of families between brackets in the pre- and posttax distributions. If one accepts the authors’ assumptions as reasonable, then there is little correlation between transitional measures of progressivity and more modern welfare-based measures. © 1991, Sage Publications. All rights reserved.

引用

页码：109 / 113

页数：5

共 50 条

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