On the Measurement of Tax Progressivity: Relative Share Adjustment

1 April 1987

journal article
Published by SAGE Publications in Public Finance Quarterly

Vol. 15 (2) , 166-187
https://doi.org/10.1177/109114218701500203

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.

Keywords

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