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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University of Ljubljana Press (Založba Univerze v Ljubljani)
2016-03-01
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| Series: | Central European Public Administration Review |
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| Online Access: | https://journals.uni-lj.si/CEPAR/article/view/20444 |
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| author | Timoty Mathews |
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| author_sort | Timoty Mathews |
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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 values are determined for the U.S. Federal Income Tax from 1929 through 2010. These values illustrate that the indices of Kakwani, Suits, Stroup, and Mathews gauge the progressivity of the tax, while those of Musgrave & Thin and Reynolds & Smolensky measure the redistributive capacity of the tax. In the early 1940s the progressivity of this tax significantly decreased at the same time when the redistributive capacity of the tax significantly increased. Since the mid-1970s this tax has (i) been more progressive than it was from the early 1950s through the mid-1970s and (ii) redistributed income to a greater degree than it did from the early 1950s through the mid-1970s.
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| format | Article |
| id | doaj-art-9e9e24c76904452bbc05fccb54859382 |
| institution | Kabale University |
| issn | 2591-2240 2591-2259 |
| language | English |
| publishDate | 2016-03-01 |
| publisher | University of Ljubljana Press (Založba Univerze v Ljubljani) |
| record_format | Article |
| series | Central European Public Administration Review |
| spelling | doaj-art-9e9e24c76904452bbc05fccb548593822025-01-22T10:51:56ZengUniversity of Ljubljana Press (Založba Univerze v Ljubljani)Central European Public Administration Review2591-22402591-22592016-03-0114110.17573/ipar.2016.1.01Observations from the U.S. Federal Income Tax to Distinguish Between Measures of Progressivity and Redistributive CapacityTimoty Mathews0Dept. of Economics, Finance, and Quantitative Analysis, Coles College of Business, Kennesaw State University 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 values are determined for the U.S. Federal Income Tax from 1929 through 2010. These values illustrate that the indices of Kakwani, Suits, Stroup, and Mathews gauge the progressivity of the tax, while those of Musgrave & Thin and Reynolds & Smolensky measure the redistributive capacity of the tax. In the early 1940s the progressivity of this tax significantly decreased at the same time when the redistributive capacity of the tax significantly increased. Since the mid-1970s this tax has (i) been more progressive than it was from the early 1950s through the mid-1970s and (ii) redistributed income to a greater degree than it did from the early 1950s through the mid-1970s. https://journals.uni-lj.si/CEPAR/article/view/20444income taxationprogressivity measuresprogressivity indicesincome redistributionU.S. tax policy |
| spellingShingle | Timoty Mathews Observations from the U.S. Federal Income Tax to Distinguish Between Measures of Progressivity and Redistributive Capacity Central European Public Administration Review income taxation progressivity measures progressivity indices income redistribution U.S. tax policy |
| title | Observations from the U.S. Federal Income Tax to Distinguish Between Measures of Progressivity and Redistributive Capacity |
| title_full | Observations from the U.S. Federal Income Tax to Distinguish Between Measures of Progressivity and Redistributive Capacity |
| title_fullStr | Observations from the U.S. Federal Income Tax to Distinguish Between Measures of Progressivity and Redistributive Capacity |
| title_full_unstemmed | Observations from the U.S. Federal Income Tax to Distinguish Between Measures of Progressivity and Redistributive Capacity |
| title_short | Observations from the U.S. Federal Income Tax to Distinguish Between Measures of Progressivity and Redistributive Capacity |
| title_sort | observations from the u s federal income tax to distinguish between measures of progressivity and redistributive capacity |
| topic | income taxation progressivity measures progressivity indices income redistribution U.S. tax policy |
| url | https://journals.uni-lj.si/CEPAR/article/view/20444 |
| work_keys_str_mv | AT timotymathews observationsfromtheusfederalincometaxtodistinguishbetweenmeasuresofprogressivityandredistributivecapacity |