INTERSECTING TAX CONCENTRATION CURVES AND THE MEASUREMENT OF TAX PROGRESSIVITY: A COMMENT

1986 ◽  
Vol 39 (1) ◽  
pp. 119-121
Author(s):  
THOMAS W. CALMUS
1986 ◽  
Vol 39 (1) ◽  
pp. 115-118 ◽  
Author(s):  
JOHN P. FORMBY ◽  
W. JAMES SMITH ◽  
DAVID SYKES

1987 ◽  
Vol 40 (4) ◽  
pp. 635-638
Author(s):  
PETER J. LAMBERT ◽  
WILHELM PFÄHLER

2021 ◽  
Vol 14 (2) ◽  
pp. 60
Author(s):  
Nikolaos Papanikolaou

The paper examines tax progressivity and income inequality using Census Bureau Current Population Survey (CPS) personal income data. The Kakwani index is used to derive tax progressivity for All, Male, Female, White and African American personal wage income of CPS respondents, respectively. The tax progressivity results show a tax system that is partly progressive and mostly regressive. Due to its regressive nature, the tax system did not display tax progressivity for the entire period under analysis for personal wage income respondents as well as when broken-down by race and gender in the United States for years 1996 to 2011.


1984 ◽  
Vol 37 (4) ◽  
pp. 497-513 ◽  
Author(s):  
DONALD W. KIEFER
Keyword(s):  

1977 ◽  
Vol 80 (2) ◽  
pp. 293-303 ◽  
Author(s):  
R. Dewey ◽  
Paul J. Sullivan

This paper describes an experimental investigation of the conditions for which the asymptotic description of longitudinal dispersion given by Taylor (1954) would apply. At non-dimensional times following the release of a dye pulse that are significantly larger than those previously investigated, the integrated concentration curves were observed to be skewed. At relatively short times from release the concentration curves appear to be well described by the models presented by Sullivan (1971) and by Chatwin (1973). Some features of the asymptotic behaviour, namely the translation of the modal value of the integrated concentration curve at the discharge velocity and the constant temporal growth rate of the variance, are observed at the longest times following release. On the basis of these observations it is estimated that a non-dimensional time interval oftu*/d=O(105/R*), whereR*=u*d/v,u*is the friction velocity,vthe kinematic viscosity anddthe tube diameter, is required for the Taylor result to become applicable. Thus application of Taylor's theory is significantly restricted in turbulent flows, especially those with irregular boundaries and those that are not stationary. There the variations in the flow must be small with respect to an equivalent ‘development time’ if a value of the ‘local’ longitudinal diffusion coefficient is to have meaning.


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