Formby, John P.; Smith, W. James; Thistle, Paul D. - In: Public Finance Review 18 (1990) 1, pp. 3-24
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...