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Income tax progressivity and revenue growth |
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| Authors: | John P. Hutton Peter J. Lambert |
| Affiliation: | University of York, Heslington, York YO1 5DD, UK |
| Abstract: | Musgrave and Musgrave's average rate progression is shown to be a measure of the progressivity of an income tax schedule from which useful propositions about the built-in flexibility and elasticity of total revenue can be obtained. |
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