On the Measurement of Tax Progressivity: Relative Share Adjustment

Sandra R. Baum
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Sandra R. Baum: Wellesley College

Public Finance Review, 1987, vol. 15, issue 2, 166-187

Abstract: Numerous methods for measuring tax progressivity have been proposed but none has gained enthusiastic acceptance. A new measure, relative share adjustment, is introduced that is useful both because of its simplicity and because of the amount of information it provides about the impact of the tax. Relative share adjustment measures the change in relative income shares caused directly by the imposition of a tax.

Date: 1987
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Persistent link: https://EconPapers.repec.org/RePEc:sae:pubfin:v:15:y:1987:i:2:p:166-187

DOI: 10.1177/109114218701500203

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