The Impact of Income Tax Progressivity On Tax Revenue

William J. Hunter and Charles E. Scott
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William J. Hunter: Marquette University
Charles E. Scott: Loyola College of Maryland

Public Finance Review, 1987, vol. 15, issue 2, 188-198

Abstract: The possibility of a relationship between tax revenue and tax progressivity has been an issue of interest to both theorists and policymakers in recent years. Among the public choice theorists there is debate about the expected direction of association. The empirical results have also been mixed. In this article we discuss the theoretical foundations of this relationship and empirically test a resulting median voter model for state income tax receipts. The empirical findings support a negative relationship between state income tax receipts and the progressivity of their income tax system.

Date: 1987
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Persistent link: https://EconPapers.repec.org/RePEc:sae:pubfin:v:15:y:1987:i:2:p:188-198

DOI: 10.1177/109114218701500204

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