Inference Tests for Gini-Based Tax Progressivity Indices

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Published in RePEc

Abstract

This paper develops distribution-free statistical inference procedures to test for changes in tax progressivity. Tests for both the Reynolds-Smolensky index of residual progression and the Kakwani index of liability progression are provided. Changes in tax progressivity in three Western countries during the 1980's is investigated using microdata from Sweden, the United Kingdom, and the United States.,

Keywords

PROGRESSIVITY INDICES
STATISTICAL INFERENCE
TAX PROGRESSIVITY
INFERENCE TESTS
UNITED KINGDOM
GINI BASED
LIABILITY
BASED TAX

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