Abstract
The paper examines tax progressivity and income inequality using Census Bureau Current Population Survey (CPS) personal income data. The Kakwani index is used to derive tax progressivity for All, Male, Female, White and African American personal wage income of CPS respondents, respectively. The tax progressivity results show a tax system that is partly progressive and mostly regressive. Due to its regressive nature, the tax system did not display tax progressivity for the entire period under analysis for personal wage income respondents as well as when broken-down by race and gender in the United States for years 1996 to 2011.
Reference31 articles.
1. Horizontal Inequity and the Distribution of the Tax Burden;Atkinson,1980
2. On the measurement of inequality
3. The Significance of Federal Taxes as Automatic Stabilizers. NBER Working Paper No. 7662https://papers.ssrn.com/sol3/papers.cfm?abstract_id=228136
4. REACTIONS OF HIGH-INCOME TAXPAYERS TO MAJOR TAX LEGISLATION
5. Personal Income Taxation. By Henry C. Simons. (Chicago: The University of Chicago Press. 1938. Pp. xi, 238. $2.00.)
Cited by
5 articles.
订阅此论文施引文献
订阅此论文施引文献,注册后可以免费订阅5篇论文的施引文献,订阅后可以查看论文全部施引文献