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.
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