Assessing the progressivity of a fiscal system is relevant to develop a global idea on the extent of redistribution. In … this paper we assess the evolution of progressivity over time and how economic shocks and government fiscal policy affects … from politicians and researchers. The aim of this paper is to assess the dynamics of progressivity of the fiscal system in …

A general class of progressivity indices is proposed which is consistent with the well-developed theory of the … distribution of net income and the greater the progressivity index. For an additive social welfare function and a progressive tax … system, the greater the degree of relative inequality aversion, the greater the progressivity index. We also discuss the link …

exploit the similaritites between the in- come convergence literature and work on tax progressivity in the pub- lic .nance …

. Nevertheless, we prove that the political appeal for progressivity is restored under mild conditions. …

progressivity in flat-tax reforms of the United States economy. We find that investment expensing as in the Hall and Rabushka type … expensing and varying degrees of progressivity reveal that the distributional role of the tax-exemption in the labor income tax … is limited. But we also find that the progressivity of the reforms matters for welfare: economies with more progressive …