Observations from the U.S. Federal Income Tax to Distinguish Between Measures of Progressivity and Redistributive Capacity
This study provides insights on the attributes of a tax that are measured by two different classes of progressivity indices – those defined by Kakwani (1977), Suits (1977), Stroup (2005), and Mathews (2016) and those defined by Musgrave & Thin (1948) and Reynolds & Smolensky (1977). Index v...
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| Format: | Article |
| Language: | English |
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University of Ljubljana Press (Založba Univerze v Ljubljani)
2016-03-01
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| Series: | Central European Public Administration Review |
| Subjects: | |
| Online Access: | https://journals.uni-lj.si/CEPAR/article/view/20444 |
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