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On the Measurement of Tax Progressivity: Relative Share Adjustment

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  • Sandra R. Baum

    (Wellesley College)

Abstract

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.

Suggested Citation

  • Sandra R. Baum, 1987. "On the Measurement of Tax Progressivity: Relative Share Adjustment," Public Finance Review, , vol. 15(2), pages 166-187, April.
    • Handle: RePEc:sae:pubfin:v:15:y:1987:i:2:p:166-187
    DOI: 10.1177/109114218701500203
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    References listed on IDEAS

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    1. Suits, Daniel B, 1977. "Measurement of Tax Progressivity," American Economic Review, American Economic Association, vol. 67(4), pages 747-752, September.
    2. Sen, Amartya, 1973. "On Economic Inequality," OUP Catalogue, Oxford University Press, number 9780198281931.
    3. Atkinson, Anthony B., 1970. "On the measurement of inequality," Journal of Economic Theory, Elsevier, vol. 2(3), pages 244-263, September.
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    Cited by:

    1. Jin Kwon Hyun & Byung Lim, 2004. "Comparative Analysis of the Effective Income Tax Function: Empirical Evidence using LIS Data," LIS Working papers 369, LIS Cross-National Data Center in Luxembourg.
    2. Nora Lustig, 2019. "Measuring the Distributional Impact of Taxation and Public Spending: The Practice of Fiscal Incidence Analysis," Commitment to Equity (CEQ) Working Paper Series 24, Tulane University, Department of Economics.
    3. Ewa Aksman, 2008. "Wpływ podatku dochodowego od osób fizycznych w Polsce na dobrobyt społeczny," Gospodarka Narodowa. The Polish Journal of Economics, Warsaw School of Economics, issue 1-2, pages 77-90.
    4. Giuseppe C.Ruggeri, 2009. "Regional Fiscal Flows: Measurement Tools," Working Papers 2009/4, Institut d'Economia de Barcelona (IEB).
    5. Giuseppe C. Ruggeri, 2010. "Inter-regional Fiscal Flows: Measurement Tools," Chapters, in: Núria Bosch & Marta Espasa & Albert Solé Ollé (ed.), The Political Economy of Inter-Regional Fiscal Flows, chapter 2, Edward Elgar Publishing.
    6. Ewa Aksman, 2003. "Household Current Income Distribution in Poland," Ekonomia journal, Faculty of Economic Sciences, University of Warsaw, vol. 9.
    7. Abu, Girma Moges, 2005. "The Distributional Implications of personal Income Tax Reforms: The case of Civil Service sector in Ethiopia," Ethiopian Journal of Economics, Ethiopian Economics Association, vol. 9(2), pages 130-130, May.

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