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A Comparative Analysis of Tax Progressivity in the United States: a Reexamination

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  • Donald W. Kiefer

    (Congressional Research Service Library of Congress)

Abstract

This article reexamines the measures of tax progressivity in the fifty states derived Abstract by Greene and Balkan (1987) and finds them to be substantially in error. Recalcu lated progressivity indexes provided in this article exhibit far less deviation than the indexes published by Greene and Balkan.

Suggested Citation

  • Donald W. Kiefer, 1991. "A Comparative Analysis of Tax Progressivity in the United States: a Reexamination," Public Finance Review, , vol. 19(1), pages 94-108, January.
    • Handle: RePEc:sae:pubfin:v:19:y:1991:i:1:p:94-108
    DOI: 10.1177/109114219101900106
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    References listed on IDEAS

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    1. Kenneth V. Greene & Erol M. Balkan, 1987. "A Comparative Analysis of Tax Progressivity in the United States," Public Finance Review, , vol. 15(4), pages 397-416, October.
    2. R. A. Musgrave & Tun Thin, 1948. "Income Tax Progression, 1929-48," Journal of Political Economy, University of Chicago Press, vol. 56(6), pages 498-498.
    3. Suits, Daniel B, 1977. "Measurement of Tax Progressivity," American Economic Review, American Economic Association, vol. 67(4), pages 747-752, September.
    4. Atkinson, Anthony B., 1970. "On the measurement of inequality," Journal of Economic Theory, Elsevier, vol. 2(3), pages 244-263, September.
    5. Kakwani, Nanok C, 1977. "Measurement of Tax Progressivity: An International Comparison," Economic Journal, Royal Economic Society, vol. 87(345), pages 71-80, March.
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    Cited by:

    1. Panizza, Ugo, 2002. "Income Inequality and Economic Growth: Evidence from American Data," Journal of Economic Growth, Springer, vol. 7(1), pages 25-41, March.
    2. Ugo Panizza, 1999. "Desigualdad del ingreso y crecimiento económico: elementos de juicio de datos de USA," Research Department Publications 4179, Inter-American Development Bank, Research Department.

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