Anderson, John E.; Roy, Atrayee Ghosh; Shoemaker, Paul A. - In: National Tax Journal 56 (2003) 1, pp. 81-90
The Suits 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...