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The Impact of Income Tax Progressivity On Tax Revenue

Author

Listed:
  • William J. Hunter

    (Marquette University)

  • Charles E. Scott

    (Loyola College of Maryland)

Abstract

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.

Suggested Citation

  • William J. Hunter & Charles E. Scott, 1987. "The Impact of Income Tax Progressivity On Tax Revenue," Public Finance Review, , vol. 15(2), pages 188-198, April.
    • Handle: RePEc:sae:pubfin:v:15:y:1987:i:2:p:188-198
    DOI: 10.1177/109114218701500204
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    References listed on IDEAS

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    1. Browning, Edgar K, 1976. "The Marginal Cost of Public Funds," Journal of Political Economy, University of Chicago Press, vol. 84(2), pages 283-298, April.
    2. Brennan,Geoffrey & Buchanan,James M., 2006. "The Power to Tax," Cambridge Books, Cambridge University Press, number 9780521027922, November.
    3. Richard Wagner, 1976. "Revenue structure, fiscal illusion, and budgetary choice," Public Choice, Springer, vol. 25(1), pages 45-61, March.
    4. Eleanor Craig & A. Heins, 1980. "The effect of tax elasticity on government spending," Public Choice, Springer, vol. 35(3), pages 267-275, January.
    5. Geoffrey Brennan, 1977. "A note on progression and public sector size," Public Choice, Springer, vol. 32(1), pages 123-129, December.
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