Indices of progressivity may need some arbitrary assumptions for their calculation.
The assumptions the authors make are no more unreasonable than those suggested
by Kiefer. Those that are salient concern the mean incomes in each bracket and the
movement of families between brackets in the pre- and posttax distributions. If one
accepts the authors' assumptions as reasonable, then there is little correlation
between transitional measures of progressivity and more modern welfare-based
measures.
Get full access to this article
View all access options for this article.
References
1.
Greene, K., and E. Balkan.1987. A comparative analysis of tax progressivity in the United States. Public Finance Quarterly15:397-416.
2.
Kiefer, D.1991. A comparative analysis of tax progressivity in the United States: A reexamination. Public Finance Quarterly19:94-108.
3.
Phares, D.1980. Who pays state and local taxes. Boston : Oelgeschlager, Gunn & Hain.
