IDEAS home Printed from https://ideas.repec.org/a/sae/pubfin/v11y1983i1p109-120.html
   My bibliography  Save this article

Measurement of Tax Progressivity: Application

Author

Listed:
  • Steven M. Rock

    (Illinois Institute of Technology)

Abstract

The S index of tax progressivity is used to classify a number of tax/financing alternatives and is applied to the issue of transit financing. Potential household-based funding sources can be compared using data from the 1972-1973 Consumer Expenditure Survey. Subject to certain qualifications, it was found that most funding sources were regressive, but with significant variation. The most regressive alternatives were household tax, cigarette tax, and transit fares; the least regressive were parking, income tax, and stock transfer taxes. The results can be used to compare the progressivity of one source vis-Ã -vis another or to choose a source to minimize negative distributional impacts.

Suggested Citation

  • Steven M. Rock, 1983. "Measurement of Tax Progressivity: Application," Public Finance Review, , vol. 11(1), pages 109-120, January.
    • Handle: RePEc:sae:pubfin:v:11:y:1983:i:1:p:109-120
    DOI: 10.1177/109114218301100107
    as

    Download full text from publisher

    File URL: https://journals.sagepub.com/doi/10.1177/109114218301100107
    Download Restriction: no
    File URL: https://libkey.io/10.1177/109114218301100107?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    References listed on IDEAS

    as
    1. Davies, David G, 1980. "Measurement of Tax Progressivity: Comment," American Economic Review, American Economic Association, vol. 70(1), pages 204-207, March.
    2. Kienzle, Edward C, 1980. "Measurement of Tax Progressivity: Comment," American Economic Review, American Economic Association, vol. 70(1), pages 208-210, March.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Poddar, Satya N. & Genser, Bernd, 1986. "Measurement of effective tax progression," Discussion Papers, Series I 224, University of Konstanz, Department of Economics.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Sarte, Pierre-Daniel G., 1997. "Progressive taxation and income inequality in dynamic competitive equilibrium," Journal of Public Economics, Elsevier, vol. 66(1), pages 145-171, October.
    2. Lung-Fai Wong & Joel Michael & Doug Wilson, 1990. "The Distributive Effect of Expanding the Sales Tax," Public Finance Review, , vol. 18(4), pages 465-479, October.
    3. Chakravarty, Satya R. & Sarkar, Palash, 2022. "A synthesis of local and effective tax progressivity measurement," MPRA Paper 115180, University Library of Munich, Germany.
    4. John Bishop & K. Chow & John Formby & Chih-Chin Ho, 1997. "Did Tax Reform Reduce Actual US Progressivity? Evidence from the Taxpayer Compliance Measurement Program," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 4(2), pages 177-197, May.
    5. Liu Baihui, 2017. "Redistributive Effect of Taxes and Transfers: Evidence from China," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, vol. 3(1), pages 43-51.
    6. John P. Formby & W. James Smith & Paul D. Thistle, 1990. "The Average Tax Burden and the Welfare Implications of Global Tax Progressivity," Public Finance Review, , vol. 18(1), pages 3-24, January.
    7. John P. Formby & David Sykes, 1984. "State Income Tax Progressivity," Public Finance Review, , vol. 12(2), pages 153-165, April.
    8. Edward C. Kienzle, 1982. "Post-Fisc Distributions of Income: Measuring Progressivity With Application To the United States," Public Finance Review, , vol. 10(3), pages 355-368, July.
    9. Poddar, Satya N. & Genser, Bernd, 1986. "Measurement of effective tax progression," Discussion Papers, Series I 224, University of Konstanz, Department of Economics.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:sae:pubfin:v:11:y:1983:i:1:p:109-120. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: SAGE Publications (email available below). General contact details of provider: .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.