Sabirianova Peter, Klara; Buttrick, Steve; Duncan, Denvil - 2009
income tax systems spanning the twenty five year period from 1981 to 2005. Using complete national income tax schedules, we … progressivity and complexity of national tax systems. We show that frequent alterations of tax structures have reduced tax rates at … higher levels of income and diminished the overall progressivity and complexity of national tax systems; however, the degree …