The measurement of global tax progressivity has been extensively debated over the last decade. We find that the debate stems from a failure to fully recognize the role of the average tax burden. We demonstrate that, once the effect of the average tax burden is controlled for, the two major...

The fairness of a tax change is often judged by examining its impact on tax burdens or net incomes of different income classes. Two competing definitions of tax neutrality give surprisingly different and conflicting answers to the fairness question. If the objective is to maximize welfare, the...