INCOME TAX PROGRESSIVITY IN THE UNITED STATES: NEW EVIDENCE, 1969–1995

Qi Zhang and John P. Formby

A chapter in Fiscal Policy, Inequality and Welfare, 2003, pp 173-194 from Emerald Group Publishing Limited

Abstract: New measures of the degree of overall income tax progression in the United States are provided for the period 1969 to 1995. Indices of progression from the distributional and tax scale invariant classes of measures are considered. The sensitivity of measures of progression to the income concept used and to equivalence scale adjustments is explored. Recently developed statistical inference procedures are applied to reveal new insights into changes in progressivity across time. Using a microdata based measure of comprehensive income and applying statistical tests are shown to be of crucial importance in reaching conclusions about changes in income tax progression.

Date: 2003
References: Add references at CitEc
Citations:

Downloads: (external link)
https://www.emerald.com/insight/content/doi/10.101 ... d&utm_campaign=repec (text/html)
https://www.emerald.com/insight/content/doi/10.101 ... d&utm_campaign=repec (application/pdf)
Access to full text is restricted to subscribers

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:eme:reinzz:s1049-2585(03)10008-7

DOI: 10.1016/S1049-2585(03)10008-7

Access Statistics for this chapter

More chapters in Research on Economic Inequality from Emerald Group Publishing Limited
Bibliographic data for series maintained by Emerald Support ().