DISTRIBUTIONAL TAX PROGRESSIVITY INDEXES

Donald W. Kiefer

114 citations0/0 files storedNational Tax Journal

No readable copy stored yet — this record is metadata only.

No open-access location is known for this record yet.

Literature note Cite in a project Citation map

Economic and Fiscal Studies Income, Poverty, and Inequality Taxation and Compliance Studies

Abstract

This article analyzes the characteristics and policy implications of the distributional tax progressivity indexes which have previously been used in the literature. The findings are that the indexes are not consistent with one another and that, in many cases, their social welfare and policy implications are subject to serious question. A new index, which can be more meaningfully interpreted, is suggested.

Paper brief

Loading…

Cite this work

Citation unavailable for this work.

BibTeX RIS CSL-JSON

No public copy is stored for this record, so only the metadata is cited.

Citations in this library

Citation map →

Stored only when both papers are in the corpus — 114 citations exist upstream.

References

1970On the measurement of inequality 1972The Estimation of the Lorenz Curve and Gini Index 1969The Optimal Production of Social Justice 1948Income Tax Progression, 1929-48 1976On the measurement of the degree of progression

Cited by

2008A Review of Studies on the Distributional Impact of Consumption Taxes in OECD Countries 1995Tax Policy Handbook 2005On the Determinants of Subnational Tax Progressivity in the U.S.1987Welfare Dominance: An Application to Commodity Taxation

Explore the map →

Papers that cite the same references — the relational fallback while embeddings are still backfilling.

Imported from OpenAlex (CC0) — nothing here is generated.