On the Measurement of Tax Progressivity: Relative Share Adjustment.
| Autor: | Baum, Sandra R. |
|---|---|
| Zdroj: | Public Finance Review; Apr1987, Vol. 15 Issue 2, p166-187, 22p |
| Abstrakt: | Numerous methods for measuring tax progressivity have been proposed but none has gained enthusiastic acceptance. A new measure, relative share adjustment, is introduced that is useful both because of its simplicity and because of the amount of information it provides about the impact of the tax. Relative share adjustment measures the change in relative income shares caused directly by the imposition of a tax. [ABSTRACT FROM PUBLISHER] |
| Databáze: | Complementary Index |
| Externí odkaz: |
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