Tax reforms over the past twenty-five years in the United States have dramatically altered the income tax system with numerous changes in base definitions and tax rates. With all of the changes that have taken place, including the most recent tax cuts in 2001 and 2003, interest in the effect of...

The Suites Index is often used in tax policy analysis to measure the degree of progressivity of a tax, or to analyze changes in progressivity under alternative tax regimes. As a point estimator, however, the Index provides researchers with no assistance in assessing whether changes are in fact...