Achdut, Lea; Awad, Yasser; Silber, Jacques - In: Fiscal policy, inequality and welfare, (pp. 21-43). 2003
The paper proposes an alternative way of defining tax progressivity, one in which it becomes a function of marginal, not average tax rates. Changes in Tax Progressivity are then related to modifications in the distribution of pre-tax incomes or to variations in marginal rates. Using Israel’s...