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A Comparative Analysis of Tax Progressivity in the United States

Kenneth V. Greene and Erol Balkan

Public Finance Review, 1987, vol. 15, issue 4, 397-416

Abstract: The proliferating array of measures of tax progressivity is applied to the state-local tax structures in the United States in 1977. An attempt is made to classify state structures into most or least progressive and it is shown that there is a great deal of inconsistency among recently proposed alternative measures.

Date: 1987
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