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Decomposable measures of income tax progressivity
Authors:Sourushe Zandvakili
Institution:1. Department of Economics , University of Cincinnati , Cincinnati , OH , 45221 , USA;2. The Jerome Levy Economics Institute , Annandale-on-Hudson, New York , 12504 , USA
Abstract:A class of decomposable income tax progressivity indices is defined by using a family of generalized entropy measures. For demonstration, changes in income tax progressivity in the United States are studied over time.
Keywords:
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