CINXE.COM

<!DOCTYPE html> <html class="client-nojs vector-feature-language-in-header-enabled vector-feature-language-in-main-page-header-disabled vector-feature-sticky-header-disabled vector-feature-page-tools-pinned-disabled vector-feature-toc-pinned-clientpref-1 vector-feature-main-menu-pinned-disabled vector-feature-limited-width-clientpref-1 vector-feature-limited-width-content-enabled vector-feature-custom-font-size-clientpref-1 vector-feature-appearance-pinned-clientpref-1 vector-feature-night-mode-enabled skin-theme-clientpref-day vector-toc-available" lang="en" dir="ltr"> <head> <meta charset="UTF-8"> <title>Progressive tax - Wikipedia</title> <script>(function(){var className="client-js vector-feature-language-in-header-enabled vector-feature-language-in-main-page-header-disabled vector-feature-sticky-header-disabled vector-feature-page-tools-pinned-disabled vector-feature-toc-pinned-clientpref-1 vector-feature-main-menu-pinned-disabled vector-feature-limited-width-clientpref-1 vector-feature-limited-width-content-enabled vector-feature-custom-font-size-clientpref-1 vector-feature-appearance-pinned-clientpref-1 vector-feature-night-mode-enabled skin-theme-clientpref-day vector-toc-available";var cookie=document.cookie.match(/(?:^|; )enwikimwclientpreferences=([^;]+)/);if(cookie){cookie[1].split('%2C').forEach(function(pref){className=className.replace(new RegExp('(^| )'+pref.replace(/-clientpref-\w+$|[^\w-]+/g,'')+'-clientpref-\\w+( |$)'),'$1'+pref+'$2');});}document.documentElement.className=className;}());RLCONF={"wgBreakFrames":false,"wgSeparatorTransformTable":["",""],"wgDigitTransformTable":["",""],"wgDefaultDateFormat":"dmy", "wgMonthNames":["","January","February","March","April","May","June","July","August","September","October","November","December"],"wgRequestId":"b388416e-52d5-41b3-aab3-572c42df66ab","wgCanonicalNamespace":"","wgCanonicalSpecialPageName":false,"wgNamespaceNumber":0,"wgPageName":"Progressive_tax","wgTitle":"Progressive tax","wgCurRevisionId":1257499190,"wgRevisionId":1257499190,"wgArticleId":301892,"wgIsArticle":true,"wgIsRedirect":false,"wgAction":"view","wgUserName":null,"wgUserGroups":["*"],"wgCategories":["Pages with non-numeric formatnum arguments","CS1 maint: bot: original URL status unknown","CS1 maint: multiple names: authors list","CS1 maint: numeric names: authors list","CS1 Swedish-language sources (sv)","Articles with short description","Short description is different from Wikidata","Use dmy dates from February 2023","Wikipedia articles needing clarification from October 2023","All articles with unsourced statements","Articles with unsourced statements from July 2014", "Articles with unsourced statements from January 2017","Wikipedia articles needing clarification from February 2024","Taxation and redistribution","Tax incidence","Tax terms","Economic progressivism"],"wgPageViewLanguage":"en","wgPageContentLanguage":"en","wgPageContentModel":"wikitext","wgRelevantPageName":"Progressive_tax","wgRelevantArticleId":301892,"wgIsProbablyEditable":true,"wgRelevantPageIsProbablyEditable":true,"wgRestrictionEdit":[],"wgRestrictionMove":[],"wgNoticeProject":"wikipedia","wgCiteReferencePreviewsActive":false,"wgFlaggedRevsParams":{"tags":{"status":{"levels":1}}},"wgMediaViewerOnClick":true,"wgMediaViewerEnabledByDefault":true,"wgPopupsFlags":0,"wgVisualEditor":{"pageLanguageCode":"en","pageLanguageDir":"ltr","pageVariantFallbacks":"en"},"wgMFDisplayWikibaseDescriptions":{"search":true,"watchlist":true,"tagline":false,"nearby":true},"wgWMESchemaEditAttemptStepOversample":false,"wgWMEPageLength":60000,"wgRelatedArticlesCompat":[],"wgCentralAuthMobileDomain":false, "wgEditSubmitButtonLabelPublish":true,"wgULSPosition":"interlanguage","wgULSisCompactLinksEnabled":false,"wgVector2022LanguageInHeader":true,"wgULSisLanguageSelectorEmpty":false,"wgWikibaseItemId":"Q509331","wgCheckUserClientHintsHeadersJsApi":["brands","architecture","bitness","fullVersionList","mobile","model","platform","platformVersion"],"GEHomepageSuggestedEditsEnableTopics":true,"wgGETopicsMatchModeEnabled":false,"wgGEStructuredTaskRejectionReasonTextInputEnabled":false,"wgGELevelingUpEnabledForUser":false};RLSTATE={"ext.globalCssJs.user.styles":"ready","site.styles":"ready","user.styles":"ready","ext.globalCssJs.user":"ready","user":"ready","user.options":"loading","ext.cite.styles":"ready","ext.math.styles":"ready","skins.vector.search.codex.styles":"ready","skins.vector.styles":"ready","skins.vector.icons":"ready","jquery.makeCollapsible.styles":"ready","ext.wikimediamessages.styles":"ready","ext.visualEditor.desktopArticleTarget.noscript":"ready","ext.uls.interlanguage": "ready","wikibase.client.init":"ready","ext.wikimediaBadges":"ready"};RLPAGEMODULES=["ext.cite.ux-enhancements","mediawiki.page.media","ext.scribunto.logs","site","mediawiki.page.ready","jquery.makeCollapsible","mediawiki.toc","skins.vector.js","ext.centralNotice.geoIP","ext.centralNotice.startUp","ext.gadget.ReferenceTooltips","ext.gadget.switcher","ext.urlShortener.toolbar","ext.centralauth.centralautologin","mmv.bootstrap","ext.popups","ext.visualEditor.desktopArticleTarget.init","ext.visualEditor.targetLoader","ext.echo.centralauth","ext.eventLogging","ext.wikimediaEvents","ext.navigationTiming","ext.uls.interface","ext.cx.eventlogging.campaigns","ext.cx.uls.quick.actions","wikibase.client.vector-2022","ext.checkUser.clientHints","ext.quicksurveys.init","ext.growthExperiments.SuggestedEditSession","wikibase.sidebar.tracking"];</script> <script>(RLQ=window.RLQ||[]).push(function(){mw.loader.impl(function(){return["user.options@12s5i",function($,jQuery,require,module){mw.user.tokens.set({"patrolToken":"+\\","watchToken":"+\\","csrfToken":"+\\"}); }];});});</script> <link rel="stylesheet" href="/w/load.php?lang=en&modules=ext.cite.styles%7Cext.math.styles%7Cext.uls.interlanguage%7Cext.visualEditor.desktopArticleTarget.noscript%7Cext.wikimediaBadges%7Cext.wikimediamessages.styles%7Cjquery.makeCollapsible.styles%7Cskins.vector.icons%2Cstyles%7Cskins.vector.search.codex.styles%7Cwikibase.client.init&only=styles&skin=vector-2022"> <script async="" src="/w/load.php?lang=en&modules=startup&only=scripts&raw=1&skin=vector-2022"></script> <meta name="ResourceLoaderDynamicStyles" content=""> <link rel="stylesheet" href="/w/load.php?lang=en&modules=site.styles&only=styles&skin=vector-2022"> <meta name="generator" content="MediaWiki 1.44.0-wmf.4"> <meta name="referrer" content="origin"> <meta name="referrer" content="origin-when-cross-origin"> <meta name="robots" content="max-image-preview:standard"> <meta name="format-detection" content="telephone=no"> <meta property="og:image" content="https://upload.wikimedia.org/wikipedia/commons/thumb/2/22/TopTaxIncidence_PikettySaez2007.png/1200px-TopTaxIncidence_PikettySaez2007.png"> <meta property="og:image:width" content="1200"> <meta property="og:image:height" content="809"> <meta property="og:image" content="https://upload.wikimedia.org/wikipedia/commons/thumb/2/22/TopTaxIncidence_PikettySaez2007.png/800px-TopTaxIncidence_PikettySaez2007.png"> <meta property="og:image:width" content="800"> <meta property="og:image:height" content="540"> <meta property="og:image" content="https://upload.wikimedia.org/wikipedia/commons/thumb/2/22/TopTaxIncidence_PikettySaez2007.png/640px-TopTaxIncidence_PikettySaez2007.png"> <meta property="og:image:width" content="640"> <meta property="og:image:height" content="432"> <meta name="viewport" content="width=1120"> <meta property="og:title" content="Progressive tax - Wikipedia"> <meta property="og:type" content="website"> <link rel="preconnect" href="//upload.wikimedia.org"> <link rel="alternate" media="only screen and (max-width: 640px)" href="//en.m.wikipedia.org/wiki/Progressive_tax"> <link rel="alternate" type="application/x-wiki" title="Edit this page" href="/w/index.php?title=Progressive_tax&action=edit"> <link rel="apple-touch-icon" href="/static/apple-touch/wikipedia.png"> <link rel="icon" href="/static/favicon/wikipedia.ico"> <link rel="search" type="application/opensearchdescription+xml" href="/w/rest.php/v1/search" title="Wikipedia (en)"> <link rel="EditURI" type="application/rsd+xml" href="//en.wikipedia.org/w/api.php?action=rsd"> <link rel="canonical" href="https://en.wikipedia.org/wiki/Progressive_tax"> <link rel="license" href="https://creativecommons.org/licenses/by-sa/4.0/deed.en"> <link rel="alternate" type="application/atom+xml" title="Wikipedia Atom feed" href="/w/index.php?title=Special:RecentChanges&feed=atom"> <link rel="dns-prefetch" href="//meta.wikimedia.org" /> <link rel="dns-prefetch" href="//login.wikimedia.org"> </head> <body class="skin--responsive skin-vector skin-vector-search-vue mediawiki ltr sitedir-ltr mw-hide-empty-elt ns-0 ns-subject mw-editable page-Progressive_tax rootpage-Progressive_tax skin-vector-2022 action-view"><a class="mw-jump-link" href="#bodyContent">Jump to content</a> <div class="vector-header-container"> <header class="vector-header mw-header"> <div class="vector-header-start"> <nav class="vector-main-menu-landmark" aria-label="Site"> <div id="vector-main-menu-dropdown" class="vector-dropdown vector-main-menu-dropdown vector-button-flush-left vector-button-flush-right" > <input type="checkbox" id="vector-main-menu-dropdown-checkbox" role="button" aria-haspopup="true" data-event-name="ui.dropdown-vector-main-menu-dropdown" class="vector-dropdown-checkbox " aria-label="Main menu" > <label id="vector-main-menu-dropdown-label" for="vector-main-menu-dropdown-checkbox" class="vector-dropdown-label cdx-button cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--weight-quiet cdx-button--icon-only " aria-hidden="true" ><span class="vector-icon mw-ui-icon-menu mw-ui-icon-wikimedia-menu"></span> <span class="vector-dropdown-label-text">Main menu</span> </label> <div class="vector-dropdown-content"> <div id="vector-main-menu-unpinned-container" class="vector-unpinned-container"> <div id="vector-main-menu" class="vector-main-menu vector-pinnable-element"> <div class="vector-pinnable-header vector-main-menu-pinnable-header vector-pinnable-header-unpinned" data-feature-name="main-menu-pinned" data-pinnable-element-id="vector-main-menu" data-pinned-container-id="vector-main-menu-pinned-container" data-unpinned-container-id="vector-main-menu-unpinned-container" > <div class="vector-pinnable-header-label">Main menu</div> <button class="vector-pinnable-header-toggle-button vector-pinnable-header-pin-button" data-event-name="pinnable-header.vector-main-menu.pin">move to sidebar</button> <button class="vector-pinnable-header-toggle-button vector-pinnable-header-unpin-button" data-event-name="pinnable-header.vector-main-menu.unpin">hide</button> </div> <div id="p-navigation" class="vector-menu mw-portlet mw-portlet-navigation" > <div class="vector-menu-heading"> Navigation </div> <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li id="n-mainpage-description" class="mw-list-item"><a href="/wiki/Main_Page" title="Visit the main page [z]" accesskey="z"><span>Main page</span></a></li><li id="n-contents" class="mw-list-item"><a href="/wiki/Wikipedia:Contents" title="Guides to browsing Wikipedia"><span>Contents</span></a></li><li id="n-currentevents" class="mw-list-item"><a href="/wiki/Portal:Current_events" title="Articles related to current events"><span>Current events</span></a></li><li id="n-randompage" class="mw-list-item"><a href="/wiki/Special:Random" title="Visit a randomly selected article [x]" accesskey="x"><span>Random article</span></a></li><li id="n-aboutsite" class="mw-list-item"><a href="/wiki/Wikipedia:About" title="Learn about Wikipedia and how it works"><span>About Wikipedia</span></a></li><li id="n-contactpage" class="mw-list-item"><a href="//en.wikipedia.org/wiki/Wikipedia:Contact_us" title="How to contact Wikipedia"><span>Contact us</span></a></li> </ul> </div> </div> <div id="p-interaction" class="vector-menu mw-portlet mw-portlet-interaction" > <div class="vector-menu-heading"> Contribute </div> <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li id="n-help" class="mw-list-item"><a href="/wiki/Help:Contents" title="Guidance on how to use and edit Wikipedia"><span>Help</span></a></li><li id="n-introduction" class="mw-list-item"><a href="/wiki/Help:Introduction" title="Learn how to edit Wikipedia"><span>Learn to edit</span></a></li><li id="n-portal" class="mw-list-item"><a href="/wiki/Wikipedia:Community_portal" title="The hub for editors"><span>Community portal</span></a></li><li id="n-recentchanges" class="mw-list-item"><a href="/wiki/Special:RecentChanges" title="A list of recent changes to Wikipedia [r]" accesskey="r"><span>Recent changes</span></a></li><li id="n-upload" class="mw-list-item"><a href="/wiki/Wikipedia:File_upload_wizard" title="Add images or other media for use on Wikipedia"><span>Upload file</span></a></li> </ul> </div> </div> </div> </div> </div> </div> </nav> <a href="/wiki/Main_Page" class="mw-logo"> <img class="mw-logo-icon" src="/static/images/icons/wikipedia.png" alt="" aria-hidden="true" height="50" width="50"> <span class="mw-logo-container skin-invert"> <img class="mw-logo-wordmark" alt="Wikipedia" src="/static/images/mobile/copyright/wikipedia-wordmark-en.svg" style="width: 7.5em; height: 1.125em;"> <img class="mw-logo-tagline" alt="The Free Encyclopedia" src="/static/images/mobile/copyright/wikipedia-tagline-en.svg" width="117" height="13" style="width: 7.3125em; height: 0.8125em;"> </span> </a> </div> <div class="vector-header-end"> <div id="p-search" role="search" class="vector-search-box-vue vector-search-box-collapses vector-search-box-show-thumbnail vector-search-box-auto-expand-width vector-search-box"> <a href="/wiki/Special:Search" class="cdx-button cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--weight-quiet cdx-button--icon-only search-toggle" title="Search Wikipedia [f]" accesskey="f"><span class="vector-icon mw-ui-icon-search mw-ui-icon-wikimedia-search"></span> <span>Search</span> </a> <div class="vector-typeahead-search-container"> <div class="cdx-typeahead-search cdx-typeahead-search--show-thumbnail cdx-typeahead-search--auto-expand-width"> <form action="/w/index.php" id="searchform" class="cdx-search-input cdx-search-input--has-end-button"> <div id="simpleSearch" class="cdx-search-input__input-wrapper" data-search-loc="header-moved"> <div class="cdx-text-input cdx-text-input--has-start-icon"> <input class="cdx-text-input__input" type="search" name="search" placeholder="Search Wikipedia" aria-label="Search Wikipedia" autocapitalize="sentences" title="Search Wikipedia [f]" accesskey="f" id="searchInput" > <span class="cdx-text-input__icon cdx-text-input__start-icon"></span> </div> <input type="hidden" name="title" value="Special:Search"> </div> <button class="cdx-button cdx-search-input__end-button">Search</button> </form> </div> </div> </div> <nav class="vector-user-links vector-user-links-wide" aria-label="Personal tools"> <div class="vector-user-links-main"> <div id="p-vector-user-menu-preferences" class="vector-menu mw-portlet emptyPortlet" > <div class="vector-menu-content"> <ul class="vector-menu-content-list"> </ul> </div> </div> <div id="p-vector-user-menu-userpage" class="vector-menu mw-portlet emptyPortlet" > <div class="vector-menu-content"> <ul class="vector-menu-content-list"> </ul> </div> </div> <nav class="vector-appearance-landmark" aria-label="Appearance"> <div id="vector-appearance-dropdown" class="vector-dropdown " title="Change the appearance of the page's font size, width, and color" > <input type="checkbox" id="vector-appearance-dropdown-checkbox" role="button" aria-haspopup="true" data-event-name="ui.dropdown-vector-appearance-dropdown" class="vector-dropdown-checkbox " aria-label="Appearance" > <label id="vector-appearance-dropdown-label" for="vector-appearance-dropdown-checkbox" class="vector-dropdown-label cdx-button cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--weight-quiet cdx-button--icon-only " aria-hidden="true" ><span class="vector-icon mw-ui-icon-appearance mw-ui-icon-wikimedia-appearance"></span> <span class="vector-dropdown-label-text">Appearance</span> </label> <div class="vector-dropdown-content"> <div id="vector-appearance-unpinned-container" class="vector-unpinned-container"> </div> </div> </div> </nav> <div id="p-vector-user-menu-notifications" class="vector-menu mw-portlet emptyPortlet" > <div class="vector-menu-content"> <ul class="vector-menu-content-list"> </ul> </div> </div> <div id="p-vector-user-menu-overflow" class="vector-menu mw-portlet" > <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li id="pt-sitesupport-2" class="user-links-collapsible-item mw-list-item user-links-collapsible-item"><a data-mw="interface" href="https://donate.wikimedia.org/wiki/Special:FundraiserRedirector?utm_source=donate&utm_medium=sidebar&utm_campaign=C13_en.wikipedia.org&uselang=en" class=""><span>Donate</span></a> </li> <li id="pt-createaccount-2" class="user-links-collapsible-item mw-list-item user-links-collapsible-item"><a data-mw="interface" href="/w/index.php?title=Special:CreateAccount&returnto=Progressive+tax" title="You are encouraged to create an account and log in; however, it is not mandatory" class=""><span>Create account</span></a> </li> <li id="pt-login-2" class="user-links-collapsible-item mw-list-item user-links-collapsible-item"><a data-mw="interface" href="/w/index.php?title=Special:UserLogin&returnto=Progressive+tax" title="You're encouraged to log in; however, it's not mandatory. [o]" accesskey="o" class=""><span>Log in</span></a> </li> </ul> </div> </div> </div> <div id="vector-user-links-dropdown" class="vector-dropdown vector-user-menu vector-button-flush-right vector-user-menu-logged-out" title="Log in and more options" > <input type="checkbox" id="vector-user-links-dropdown-checkbox" role="button" aria-haspopup="true" data-event-name="ui.dropdown-vector-user-links-dropdown" class="vector-dropdown-checkbox " aria-label="Personal tools" > <label id="vector-user-links-dropdown-label" for="vector-user-links-dropdown-checkbox" class="vector-dropdown-label cdx-button cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--weight-quiet cdx-button--icon-only " aria-hidden="true" ><span class="vector-icon mw-ui-icon-ellipsis mw-ui-icon-wikimedia-ellipsis"></span> <span class="vector-dropdown-label-text">Personal tools</span> </label> <div class="vector-dropdown-content"> <div id="p-personal" class="vector-menu mw-portlet mw-portlet-personal user-links-collapsible-item" title="User menu" > <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li id="pt-sitesupport" class="user-links-collapsible-item mw-list-item"><a href="https://donate.wikimedia.org/wiki/Special:FundraiserRedirector?utm_source=donate&utm_medium=sidebar&utm_campaign=C13_en.wikipedia.org&uselang=en"><span>Donate</span></a></li><li id="pt-createaccount" class="user-links-collapsible-item mw-list-item"><a href="/w/index.php?title=Special:CreateAccount&returnto=Progressive+tax" title="You are encouraged to create an account and log in; however, it is not mandatory"><span class="vector-icon mw-ui-icon-userAdd mw-ui-icon-wikimedia-userAdd"></span> <span>Create account</span></a></li><li id="pt-login" class="user-links-collapsible-item mw-list-item"><a href="/w/index.php?title=Special:UserLogin&returnto=Progressive+tax" title="You're encouraged to log in; however, it's not mandatory. [o]" accesskey="o"><span class="vector-icon mw-ui-icon-logIn mw-ui-icon-wikimedia-logIn"></span> <span>Log in</span></a></li> </ul> </div> </div> <div id="p-user-menu-anon-editor" class="vector-menu mw-portlet mw-portlet-user-menu-anon-editor" > <div class="vector-menu-heading"> Pages for logged out editors <a href="/wiki/Help:Introduction" aria-label="Learn more about editing"><span>learn more</span></a> </div> <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li id="pt-anoncontribs" class="mw-list-item"><a href="/wiki/Special:MyContributions" title="A list of edits made from this IP address [y]" accesskey="y"><span>Contributions</span></a></li><li id="pt-anontalk" class="mw-list-item"><a href="/wiki/Special:MyTalk" title="Discussion about edits from this IP address [n]" accesskey="n"><span>Talk</span></a></li> </ul> </div> </div> </div> </div> </nav> </div> </header> </div> <div class="mw-page-container"> <div class="mw-page-container-inner"> <div class="vector-sitenotice-container"> <div id="siteNotice"></div> </div> <div class="vector-column-start"> <div class="vector-main-menu-container"> <div id="mw-navigation"> <nav id="mw-panel" class="vector-main-menu-landmark" aria-label="Site"> <div id="vector-main-menu-pinned-container" class="vector-pinned-container"> </div> </nav> </div> </div> <div class="vector-sticky-pinned-container"> <nav id="mw-panel-toc" aria-label="Contents" data-event-name="ui.sidebar-toc" class="mw-table-of-contents-container vector-toc-landmark"> <div id="vector-toc-pinned-container" class="vector-pinned-container"> <div id="vector-toc" class="vector-toc vector-pinnable-element"> <div class="vector-pinnable-header vector-toc-pinnable-header vector-pinnable-header-pinned" data-feature-name="toc-pinned" data-pinnable-element-id="vector-toc" > <h2 class="vector-pinnable-header-label">Contents</h2> <button class="vector-pinnable-header-toggle-button vector-pinnable-header-pin-button" data-event-name="pinnable-header.vector-toc.pin">move to sidebar</button> <button class="vector-pinnable-header-toggle-button vector-pinnable-header-unpin-button" data-event-name="pinnable-header.vector-toc.unpin">hide</button> </div> <ul class="vector-toc-contents" id="mw-panel-toc-list"> <li id="toc-mw-content-text" class="vector-toc-list-item vector-toc-level-1"> <a href="#" class="vector-toc-link"> <div class="vector-toc-text">(Top)</div> </a> </li> <li id="toc-Early_examples" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#Early_examples"> <div class="vector-toc-text"> <span class="vector-toc-numb">1</span> <span>Early examples</span> </div> </a> <button aria-controls="toc-Early_examples-sublist" class="cdx-button cdx-button--weight-quiet cdx-button--icon-only vector-toc-toggle"> <span class="vector-icon mw-ui-icon-wikimedia-expand"></span> <span>Toggle Early examples subsection</span> </button> <ul id="toc-Early_examples-sublist" class="vector-toc-list"> <li id="toc-Modern_era" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Modern_era"> <div class="vector-toc-text"> <span class="vector-toc-numb">1.1</span> <span>Modern era</span> </div> </a> <ul id="toc-Modern_era-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Negative_Income_Tax" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Negative_Income_Tax"> <div class="vector-toc-text"> <span class="vector-toc-numb">1.2</span> <span>Negative Income Tax</span> </div> </a> <ul id="toc-Negative_Income_Tax-sublist" class="vector-toc-list"> </ul> </li> </ul> </li> <li id="toc-Measuring_progressivity" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#Measuring_progressivity"> <div class="vector-toc-text"> <span class="vector-toc-numb">2</span> <span>Measuring progressivity</span> </div> </a> <button aria-controls="toc-Measuring_progressivity-sublist" class="cdx-button cdx-button--weight-quiet cdx-button--icon-only vector-toc-toggle"> <span class="vector-icon mw-ui-icon-wikimedia-expand"></span> <span>Toggle Measuring progressivity subsection</span> </button> <ul id="toc-Measuring_progressivity-sublist" class="vector-toc-list"> <li id="toc-Marginal_and_effective_tax_rates" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Marginal_and_effective_tax_rates"> <div class="vector-toc-text"> <span class="vector-toc-numb">2.1</span> <span>Marginal and effective tax rates</span> </div> </a> <ul id="toc-Marginal_and_effective_tax_rates-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Inflation_and_tax_brackets" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Inflation_and_tax_brackets"> <div class="vector-toc-text"> <span class="vector-toc-numb">2.2</span> <span>Inflation and tax brackets</span> </div> </a> <ul id="toc-Inflation_and_tax_brackets-sublist" class="vector-toc-list"> </ul> </li> </ul> </li> <li id="toc-Economic_effects" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#Economic_effects"> <div class="vector-toc-text"> <span class="vector-toc-numb">3</span> <span>Economic effects</span> </div> </a> <button aria-controls="toc-Economic_effects-sublist" class="cdx-button cdx-button--weight-quiet cdx-button--icon-only vector-toc-toggle"> <span class="vector-icon mw-ui-icon-wikimedia-expand"></span> <span>Toggle Economic effects subsection</span> </button> <ul id="toc-Economic_effects-sublist" class="vector-toc-list"> <li id="toc-Income_equality" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Income_equality"> <div class="vector-toc-text"> <span class="vector-toc-numb">3.1</span> <span>Income equality</span> </div> </a> <ul id="toc-Income_equality-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Economic_growth" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Economic_growth"> <div class="vector-toc-text"> <span class="vector-toc-numb">3.2</span> <span>Economic growth</span> </div> </a> <ul id="toc-Economic_growth-sublist" class="vector-toc-list"> </ul> </li> </ul> </li> <li id="toc-Educational_attainment" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#Educational_attainment"> <div class="vector-toc-text"> <span class="vector-toc-numb">4</span> <span>Educational attainment</span> </div> </a> <ul id="toc-Educational_attainment-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Opposition_and_criticism" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#Opposition_and_criticism"> <div class="vector-toc-text"> <span class="vector-toc-numb">5</span> <span>Opposition and criticism</span> </div> </a> <button aria-controls="toc-Opposition_and_criticism-sublist" class="cdx-button cdx-button--weight-quiet cdx-button--icon-only vector-toc-toggle"> <span class="vector-icon mw-ui-icon-wikimedia-expand"></span> <span>Toggle Opposition and criticism subsection</span> </button> <ul id="toc-Opposition_and_criticism-sublist" class="vector-toc-list"> <li id="toc-Hayek's_argumentation" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Hayek's_argumentation"> <div class="vector-toc-text"> <span class="vector-toc-numb">5.1</span> <span>Hayek's argumentation</span> </div> </a> <ul id="toc-Hayek's_argumentation-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Nozick's_argumentation" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Nozick's_argumentation"> <div class="vector-toc-text"> <span class="vector-toc-numb">5.2</span> <span>Nozick's argumentation</span> </div> </a> <ul id="toc-Nozick's_argumentation-sublist" class="vector-toc-list"> </ul> </li> </ul> </li> <li id="toc-Loopholes" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#Loopholes"> <div class="vector-toc-text"> <span class="vector-toc-numb">6</span> <span>Loopholes</span> </div> </a> <ul id="toc-Loopholes-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Psychological_factors" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#Psychological_factors"> <div class="vector-toc-text"> <span class="vector-toc-numb">7</span> <span>Psychological factors</span> </div> </a> <ul id="toc-Psychological_factors-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Computation" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#Computation"> <div class="vector-toc-text"> <span class="vector-toc-numb">8</span> <span>Computation</span> </div> </a> <ul id="toc-Computation-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Examples" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#Examples"> <div class="vector-toc-text"> <span class="vector-toc-numb">9</span> <span>Examples</span> </div> </a> <ul id="toc-Examples-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-See_also" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#See_also"> <div class="vector-toc-text"> <span class="vector-toc-numb">10</span> <span>See also</span> </div> </a> <ul id="toc-See_also-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-References" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#References"> <div class="vector-toc-text"> <span class="vector-toc-numb">11</span> <span>References</span> </div> </a> <ul id="toc-References-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-External_links" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#External_links"> <div class="vector-toc-text"> <span class="vector-toc-numb">12</span> <span>External links</span> </div> </a> <ul id="toc-External_links-sublist" class="vector-toc-list"> </ul> </li> </ul> </div> </div> </nav> </div> </div> <div class="mw-content-container"> <main id="content" class="mw-body"> <header class="mw-body-header vector-page-titlebar"> <nav aria-label="Contents" class="vector-toc-landmark"> <div id="vector-page-titlebar-toc" class="vector-dropdown vector-page-titlebar-toc vector-button-flush-left" > <input type="checkbox" id="vector-page-titlebar-toc-checkbox" role="button" aria-haspopup="true" data-event-name="ui.dropdown-vector-page-titlebar-toc" class="vector-dropdown-checkbox " aria-label="Toggle the table of contents" > <label id="vector-page-titlebar-toc-label" for="vector-page-titlebar-toc-checkbox" class="vector-dropdown-label cdx-button cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--weight-quiet cdx-button--icon-only " aria-hidden="true" ><span class="vector-icon mw-ui-icon-listBullet mw-ui-icon-wikimedia-listBullet"></span> <span class="vector-dropdown-label-text">Toggle the table of contents</span> </label> <div class="vector-dropdown-content"> <div id="vector-page-titlebar-toc-unpinned-container" class="vector-unpinned-container"> </div> </div> </div> </nav> <h1 id="firstHeading" class="firstHeading mw-first-heading"><span class="mw-page-title-main">Progressive tax</span></h1> <div id="p-lang-btn" class="vector-dropdown mw-portlet mw-portlet-lang" > <input type="checkbox" id="p-lang-btn-checkbox" role="button" aria-haspopup="true" data-event-name="ui.dropdown-p-lang-btn" class="vector-dropdown-checkbox mw-interlanguage-selector" aria-label="Go to an article in another language. Available in 39 languages" > <label id="p-lang-btn-label" for="p-lang-btn-checkbox" class="vector-dropdown-label cdx-button cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--weight-quiet cdx-button--action-progressive mw-portlet-lang-heading-39" aria-hidden="true" ><span class="vector-icon mw-ui-icon-language-progressive mw-ui-icon-wikimedia-language-progressive"></span> <span class="vector-dropdown-label-text">39 languages</span> </label> <div class="vector-dropdown-content"> <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li class="interlanguage-link interwiki-ar mw-list-item"><a href="https://ar.wikipedia.org/wiki/%D8%B6%D8%B1%D9%8A%D8%A8%D8%A9_%D8%AA%D8%B5%D8%A7%D8%B9%D8%AF%D9%8A%D8%A9" title="ضريبة تصاعدية – Arabic" lang="ar" hreflang="ar" data-title="ضريبة تصاعدية" data-language-autonym="العربية" data-language-local-name="Arabic" class="interlanguage-link-target"><span>العربية</span></a></li><li class="interlanguage-link interwiki-ba mw-list-item"><a href="https://ba.wikipedia.org/wiki/%D0%9F%D1%80%D0%BE%D0%B3%D1%80%D0%B5%D1%81%D1%81%D0%B8%D0%B2_%D2%BB%D0%B0%D0%BB%D1%8B%D0%BC" title="Прогрессив һалым – Bashkir" lang="ba" hreflang="ba" data-title="Прогрессив һалым" data-language-autonym="Башҡортса" data-language-local-name="Bashkir" class="interlanguage-link-target"><span>Башҡортса</span></a></li><li class="interlanguage-link interwiki-bg mw-list-item"><a href="https://bg.wikipedia.org/wiki/%D0%9F%D1%80%D0%BE%D0%B3%D1%80%D0%B5%D1%81%D0%B8%D0%B2%D0%B5%D0%BD_%D0%B4%D0%B0%D0%BD%D1%8A%D0%BA" title="Прогресивен данък – Bulgarian" lang="bg" hreflang="bg" data-title="Прогресивен данък" data-language-autonym="Български" data-language-local-name="Bulgarian" class="interlanguage-link-target"><span>Български</span></a></li><li class="interlanguage-link interwiki-ca mw-list-item"><a href="https://ca.wikipedia.org/wiki/Principi_de_progressivitat" title="Principi de progressivitat – Catalan" lang="ca" hreflang="ca" data-title="Principi de progressivitat" data-language-autonym="Català" data-language-local-name="Catalan" class="interlanguage-link-target"><span>Català</span></a></li><li class="interlanguage-link interwiki-cs mw-list-item"><a href="https://cs.wikipedia.org/wiki/Progresivn%C3%AD_da%C5%88" title="Progresivní daň – Czech" lang="cs" hreflang="cs" data-title="Progresivní daň" data-language-autonym="Čeština" data-language-local-name="Czech" class="interlanguage-link-target"><span>Čeština</span></a></li><li class="interlanguage-link interwiki-da mw-list-item"><a href="https://da.wikipedia.org/wiki/Progressiv_skat" title="Progressiv skat – Danish" lang="da" hreflang="da" data-title="Progressiv skat" data-language-autonym="Dansk" data-language-local-name="Danish" class="interlanguage-link-target"><span>Dansk</span></a></li><li class="interlanguage-link interwiki-de mw-list-item"><a href="https://de.wikipedia.org/wiki/Steuerprogression" title="Steuerprogression – German" lang="de" hreflang="de" data-title="Steuerprogression" data-language-autonym="Deutsch" data-language-local-name="German" class="interlanguage-link-target"><span>Deutsch</span></a></li><li class="interlanguage-link interwiki-et mw-list-item"><a href="https://et.wikipedia.org/wiki/Progressiivne_tulumaks" title="Progressiivne tulumaks – Estonian" lang="et" hreflang="et" data-title="Progressiivne tulumaks" data-language-autonym="Eesti" data-language-local-name="Estonian" class="interlanguage-link-target"><span>Eesti</span></a></li><li class="interlanguage-link interwiki-es mw-list-item"><a href="https://es.wikipedia.org/wiki/Progresividad" title="Progresividad – Spanish" lang="es" hreflang="es" data-title="Progresividad" data-language-autonym="Español" data-language-local-name="Spanish" class="interlanguage-link-target"><span>Español</span></a></li><li class="interlanguage-link interwiki-eu mw-list-item"><a href="https://eu.wikipedia.org/wiki/Zerga_gehikor" title="Zerga gehikor – Basque" lang="eu" hreflang="eu" data-title="Zerga gehikor" data-language-autonym="Euskara" data-language-local-name="Basque" class="interlanguage-link-target"><span>Euskara</span></a></li><li class="interlanguage-link interwiki-fa mw-list-item"><a href="https://fa.wikipedia.org/wiki/%D9%85%D8%A7%D9%84%DB%8C%D8%A7%D8%AA_%D9%BE%DB%8C%D8%B4%E2%80%8C%D8%B1%D9%88%D9%86%D8%AF%D9%87" title="مالیات پیش‌رونده – Persian" lang="fa" hreflang="fa" data-title="مالیات پیش‌رونده" data-language-autonym="فارسی" data-language-local-name="Persian" class="interlanguage-link-target"><span>فارسی</span></a></li><li class="interlanguage-link interwiki-fr mw-list-item"><a href="https://fr.wikipedia.org/wiki/Imp%C3%B4t_progressif" title="Impôt progressif – French" lang="fr" hreflang="fr" data-title="Impôt progressif" data-language-autonym="Français" data-language-local-name="French" class="interlanguage-link-target"><span>Français</span></a></li><li class="interlanguage-link interwiki-gl mw-list-item"><a href="https://gl.wikipedia.org/wiki/Progresividade" title="Progresividade – Galician" lang="gl" hreflang="gl" data-title="Progresividade" data-language-autonym="Galego" data-language-local-name="Galician" class="interlanguage-link-target"><span>Galego</span></a></li><li class="interlanguage-link interwiki-ko mw-list-item"><a href="https://ko.wikipedia.org/wiki/%EB%88%84%EC%A7%84%EC%84%B8" title="누진세 – Korean" lang="ko" hreflang="ko" data-title="누진세" data-language-autonym="한국어" data-language-local-name="Korean" class="interlanguage-link-target"><span>한국어</span></a></li><li class="interlanguage-link interwiki-hi mw-list-item"><a href="https://hi.wikipedia.org/wiki/%E0%A4%86%E0%A4%B0%E0%A5%8B%E0%A4%B9%E0%A5%80_%E0%A4%95%E0%A4%B0%E0%A4%BE%E0%A4%A7%E0%A4%BE%E0%A4%A8" title="आरोही कराधान – Hindi" lang="hi" hreflang="hi" data-title="आरोही कराधान" data-language-autonym="हिन्दी" data-language-local-name="Hindi" class="interlanguage-link-target"><span>हिन्दी</span></a></li><li class="interlanguage-link interwiki-id mw-list-item"><a href="https://id.wikipedia.org/wiki/Pajak_progresif" title="Pajak progresif – Indonesian" lang="id" hreflang="id" data-title="Pajak progresif" data-language-autonym="Bahasa Indonesia" data-language-local-name="Indonesian" class="interlanguage-link-target"><span>Bahasa Indonesia</span></a></li><li class="interlanguage-link interwiki-is mw-list-item"><a href="https://is.wikipedia.org/wiki/%C3%9Erepaskattur" title="Þrepaskattur – Icelandic" lang="is" hreflang="is" data-title="Þrepaskattur" data-language-autonym="Íslenska" data-language-local-name="Icelandic" class="interlanguage-link-target"><span>Íslenska</span></a></li><li class="interlanguage-link interwiki-it mw-list-item"><a href="https://it.wikipedia.org/wiki/Imposta_progressiva" title="Imposta progressiva – Italian" lang="it" hreflang="it" data-title="Imposta progressiva" data-language-autonym="Italiano" data-language-local-name="Italian" class="interlanguage-link-target"><span>Italiano</span></a></li><li class="interlanguage-link interwiki-la mw-list-item"><a href="https://la.wikipedia.org/wiki/Tributum_progressivum" title="Tributum progressivum – Latin" lang="la" hreflang="la" data-title="Tributum progressivum" data-language-autonym="Latina" data-language-local-name="Latin" class="interlanguage-link-target"><span>Latina</span></a></li><li class="interlanguage-link interwiki-lv mw-list-item"><a href="https://lv.wikipedia.org/wiki/Progres%C4%ABvais_nodoklis" title="Progresīvais nodoklis – Latvian" lang="lv" hreflang="lv" data-title="Progresīvais nodoklis" data-language-autonym="Latviešu" data-language-local-name="Latvian" class="interlanguage-link-target"><span>Latviešu</span></a></li><li class="interlanguage-link interwiki-lt mw-list-item"><a href="https://lt.wikipedia.org/wiki/Progresinis_mokestis" title="Progresinis mokestis – Lithuanian" lang="lt" hreflang="lt" data-title="Progresinis mokestis" data-language-autonym="Lietuvių" data-language-local-name="Lithuanian" class="interlanguage-link-target"><span>Lietuvių</span></a></li><li class="interlanguage-link interwiki-hu mw-list-item"><a href="https://hu.wikipedia.org/wiki/T%C3%B6bbkulcsos_ad%C3%B3" title="Többkulcsos adó – Hungarian" lang="hu" hreflang="hu" data-title="Többkulcsos adó" data-language-autonym="Magyar" data-language-local-name="Hungarian" class="interlanguage-link-target"><span>Magyar</span></a></li><li class="interlanguage-link interwiki-arz mw-list-item"><a href="https://arz.wikipedia.org/wiki/%D8%B6%D8%B1%D9%8A%D8%A8%D9%87_%D8%AA%D8%B5%D8%A7%D8%B9%D8%AF%D9%8A%D9%87" title="ضريبه تصاعديه – Egyptian Arabic" lang="arz" hreflang="arz" data-title="ضريبه تصاعديه" data-language-autonym="مصرى" data-language-local-name="Egyptian Arabic" class="interlanguage-link-target"><span>مصرى</span></a></li><li class="interlanguage-link interwiki-nl mw-list-item"><a href="https://nl.wikipedia.org/wiki/Progressieve_inkomstenbelasting" title="Progressieve inkomstenbelasting – Dutch" lang="nl" hreflang="nl" data-title="Progressieve inkomstenbelasting" data-language-autonym="Nederlands" data-language-local-name="Dutch" class="interlanguage-link-target"><span>Nederlands</span></a></li><li class="interlanguage-link interwiki-ja mw-list-item"><a href="https://ja.wikipedia.org/wiki/%E7%B4%AF%E9%80%B2%E8%AA%B2%E7%A8%8E" title="累進課税 – Japanese" lang="ja" hreflang="ja" data-title="累進課税" data-language-autonym="日本語" data-language-local-name="Japanese" class="interlanguage-link-target"><span>日本語</span></a></li><li class="interlanguage-link interwiki-pl mw-list-item"><a href="https://pl.wikipedia.org/wiki/Podatek_progresywny" title="Podatek progresywny – Polish" lang="pl" hreflang="pl" data-title="Podatek progresywny" data-language-autonym="Polski" data-language-local-name="Polish" class="interlanguage-link-target"><span>Polski</span></a></li><li class="interlanguage-link interwiki-pt mw-list-item"><a href="https://pt.wikipedia.org/wiki/Imposto_progressivo" title="Imposto progressivo – Portuguese" lang="pt" hreflang="pt" data-title="Imposto progressivo" data-language-autonym="Português" data-language-local-name="Portuguese" class="interlanguage-link-target"><span>Português</span></a></li><li class="interlanguage-link interwiki-ro mw-list-item"><a href="https://ro.wikipedia.org/wiki/Impozitare_diferen%C8%9Biat%C4%83" title="Impozitare diferențiată – Romanian" lang="ro" hreflang="ro" data-title="Impozitare diferențiată" data-language-autonym="Română" data-language-local-name="Romanian" class="interlanguage-link-target"><span>Română</span></a></li><li class="interlanguage-link interwiki-ru mw-list-item"><a href="https://ru.wikipedia.org/wiki/%D0%9F%D1%80%D0%BE%D0%B3%D1%80%D0%B5%D1%81%D1%81%D0%B8%D0%B2%D0%BD%D0%BE%D0%B5_%D0%BD%D0%B0%D0%BB%D0%BE%D0%B3%D0%BE%D0%BE%D0%B1%D0%BB%D0%BE%D0%B6%D0%B5%D0%BD%D0%B8%D0%B5" title="Прогрессивное налогообложение – Russian" lang="ru" hreflang="ru" data-title="Прогрессивное налогообложение" data-language-autonym="Русский" data-language-local-name="Russian" class="interlanguage-link-target"><span>Русский</span></a></li><li class="interlanguage-link interwiki-sq mw-list-item"><a href="https://sq.wikipedia.org/wiki/Taksa_Progresive" title="Taksa Progresive – Albanian" lang="sq" hreflang="sq" data-title="Taksa Progresive" data-language-autonym="Shqip" data-language-local-name="Albanian" class="interlanguage-link-target"><span>Shqip</span></a></li><li class="interlanguage-link interwiki-sk mw-list-item"><a href="https://sk.wikipedia.org/wiki/Progres%C3%ADvna_da%C5%88" title="Progresívna daň – Slovak" lang="sk" hreflang="sk" data-title="Progresívna daň" data-language-autonym="Slovenčina" data-language-local-name="Slovak" class="interlanguage-link-target"><span>Slovenčina</span></a></li><li class="interlanguage-link interwiki-sr mw-list-item"><a href="https://sr.wikipedia.org/wiki/%D0%9F%D1%80%D0%BE%D0%B3%D1%80%D0%B5%D1%81%D0%B8%D0%B2%D0%BD%D0%B8_%D0%BF%D0%BE%D1%80%D0%B5%D0%B7" title="Прогресивни порез – Serbian" lang="sr" hreflang="sr" data-title="Прогресивни порез" data-language-autonym="Српски / srpski" data-language-local-name="Serbian" class="interlanguage-link-target"><span>Српски / srpski</span></a></li><li class="interlanguage-link interwiki-fi mw-list-item"><a href="https://fi.wikipedia.org/wiki/Progressiivinen_vero" title="Progressiivinen vero – Finnish" lang="fi" hreflang="fi" data-title="Progressiivinen vero" data-language-autonym="Suomi" data-language-local-name="Finnish" class="interlanguage-link-target"><span>Suomi</span></a></li><li class="interlanguage-link interwiki-sv mw-list-item"><a href="https://sv.wikipedia.org/wiki/Progressiv_skatt" title="Progressiv skatt – Swedish" lang="sv" hreflang="sv" data-title="Progressiv skatt" data-language-autonym="Svenska" data-language-local-name="Swedish" class="interlanguage-link-target"><span>Svenska</span></a></li><li class="interlanguage-link interwiki-ta mw-list-item"><a href="https://ta.wikipedia.org/wiki/%E0%AE%B5%E0%AE%B3%E0%AE%B0%E0%AF%8D%E0%AE%B5%E0%AE%BF%E0%AE%95%E0%AE%BF%E0%AE%A4_%E0%AE%B5%E0%AE%B0%E0%AE%BF" title="வளர்விகித வரி – Tamil" lang="ta" hreflang="ta" data-title="வளர்விகித வரி" data-language-autonym="தமிழ்" data-language-local-name="Tamil" class="interlanguage-link-target"><span>தமிழ்</span></a></li><li class="interlanguage-link interwiki-tr mw-list-item"><a href="https://tr.wikipedia.org/wiki/Artan_oranl%C4%B1_vergi_tarifesi" title="Artan oranlı vergi tarifesi – Turkish" lang="tr" hreflang="tr" data-title="Artan oranlı vergi tarifesi" data-language-autonym="Türkçe" data-language-local-name="Turkish" class="interlanguage-link-target"><span>Türkçe</span></a></li><li class="interlanguage-link interwiki-uk mw-list-item"><a href="https://uk.wikipedia.org/wiki/%D0%9F%D1%80%D0%BE%D0%B3%D1%80%D0%B5%D1%81%D0%B8%D0%B2%D0%BD%D0%B5_%D0%BE%D0%BF%D0%BE%D0%B4%D0%B0%D1%82%D0%BA%D1%83%D0%B2%D0%B0%D0%BD%D0%BD%D1%8F" title="Прогресивне оподаткування – Ukrainian" lang="uk" hreflang="uk" data-title="Прогресивне оподаткування" data-language-autonym="Українська" data-language-local-name="Ukrainian" class="interlanguage-link-target"><span>Українська</span></a></li><li class="interlanguage-link interwiki-zh-yue mw-list-item"><a href="https://zh-yue.wikipedia.org/wiki/%E7%B4%AF%E9%80%B2%E7%A8%85" title="累進稅 – Cantonese" lang="yue" hreflang="yue" data-title="累進稅" data-language-autonym="粵語" data-language-local-name="Cantonese" class="interlanguage-link-target"><span>粵語</span></a></li><li class="interlanguage-link interwiki-zh mw-list-item"><a href="https://zh.wikipedia.org/wiki/%E7%B4%AF%E9%80%B2%E7%A8%85" title="累進稅 – Chinese" lang="zh" hreflang="zh" data-title="累進稅" data-language-autonym="中文" data-language-local-name="Chinese" class="interlanguage-link-target"><span>中文</span></a></li> </ul> <div class="after-portlet after-portlet-lang"><span class="wb-langlinks-edit wb-langlinks-link"><a href="https://www.wikidata.org/wiki/Special:EntityPage/Q509331#sitelinks-wikipedia" title="Edit interlanguage links" class="wbc-editpage">Edit links</a></span></div> </div> </div> </div> </header> <div class="vector-page-toolbar"> <div class="vector-page-toolbar-container"> <div id="left-navigation"> <nav aria-label="Namespaces"> <div id="p-associated-pages" class="vector-menu vector-menu-tabs mw-portlet mw-portlet-associated-pages" > <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li id="ca-nstab-main" class="selected vector-tab-noicon mw-list-item"><a href="/wiki/Progressive_tax" title="View the content page [c]" accesskey="c"><span>Article</span></a></li><li id="ca-talk" class="vector-tab-noicon mw-list-item"><a href="/wiki/Talk:Progressive_tax" rel="discussion" title="Discuss improvements to the content page [t]" accesskey="t"><span>Talk</span></a></li> </ul> </div> </div> <div id="vector-variants-dropdown" class="vector-dropdown emptyPortlet" > <input type="checkbox" id="vector-variants-dropdown-checkbox" role="button" aria-haspopup="true" data-event-name="ui.dropdown-vector-variants-dropdown" class="vector-dropdown-checkbox " aria-label="Change language variant" > <label id="vector-variants-dropdown-label" for="vector-variants-dropdown-checkbox" class="vector-dropdown-label cdx-button cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--weight-quiet" aria-hidden="true" ><span class="vector-dropdown-label-text">English</span> </label> <div class="vector-dropdown-content"> <div id="p-variants" class="vector-menu mw-portlet mw-portlet-variants emptyPortlet" > <div class="vector-menu-content"> <ul class="vector-menu-content-list"> </ul> </div> </div> </div> </div> </nav> </div> <div id="right-navigation" class="vector-collapsible"> <nav aria-label="Views"> <div id="p-views" class="vector-menu vector-menu-tabs mw-portlet mw-portlet-views" > <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li id="ca-view" class="selected vector-tab-noicon mw-list-item"><a href="/wiki/Progressive_tax"><span>Read</span></a></li><li id="ca-edit" class="vector-tab-noicon mw-list-item"><a href="/w/index.php?title=Progressive_tax&action=edit" title="Edit this page [e]" accesskey="e"><span>Edit</span></a></li><li id="ca-history" class="vector-tab-noicon mw-list-item"><a href="/w/index.php?title=Progressive_tax&action=history" title="Past revisions of this page [h]" accesskey="h"><span>View history</span></a></li> </ul> </div> </div> </nav> <nav class="vector-page-tools-landmark" aria-label="Page tools"> <div id="vector-page-tools-dropdown" class="vector-dropdown vector-page-tools-dropdown" > <input type="checkbox" id="vector-page-tools-dropdown-checkbox" role="button" aria-haspopup="true" data-event-name="ui.dropdown-vector-page-tools-dropdown" class="vector-dropdown-checkbox " aria-label="Tools" > <label id="vector-page-tools-dropdown-label" for="vector-page-tools-dropdown-checkbox" class="vector-dropdown-label cdx-button cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--weight-quiet" aria-hidden="true" ><span class="vector-dropdown-label-text">Tools</span> </label> <div class="vector-dropdown-content"> <div id="vector-page-tools-unpinned-container" class="vector-unpinned-container"> <div id="vector-page-tools" class="vector-page-tools vector-pinnable-element"> <div class="vector-pinnable-header vector-page-tools-pinnable-header vector-pinnable-header-unpinned" data-feature-name="page-tools-pinned" data-pinnable-element-id="vector-page-tools" data-pinned-container-id="vector-page-tools-pinned-container" data-unpinned-container-id="vector-page-tools-unpinned-container" > <div class="vector-pinnable-header-label">Tools</div> <button class="vector-pinnable-header-toggle-button vector-pinnable-header-pin-button" data-event-name="pinnable-header.vector-page-tools.pin">move to sidebar</button> <button class="vector-pinnable-header-toggle-button vector-pinnable-header-unpin-button" data-event-name="pinnable-header.vector-page-tools.unpin">hide</button> </div> <div id="p-cactions" class="vector-menu mw-portlet mw-portlet-cactions emptyPortlet vector-has-collapsible-items" title="More options" > <div class="vector-menu-heading"> Actions </div> <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li id="ca-more-view" class="selected vector-more-collapsible-item mw-list-item"><a href="/wiki/Progressive_tax"><span>Read</span></a></li><li id="ca-more-edit" class="vector-more-collapsible-item mw-list-item"><a href="/w/index.php?title=Progressive_tax&action=edit" title="Edit this page [e]" accesskey="e"><span>Edit</span></a></li><li id="ca-more-history" class="vector-more-collapsible-item mw-list-item"><a href="/w/index.php?title=Progressive_tax&action=history"><span>View history</span></a></li> </ul> </div> </div> <div id="p-tb" class="vector-menu mw-portlet mw-portlet-tb" > <div class="vector-menu-heading"> General </div> <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li id="t-whatlinkshere" class="mw-list-item"><a href="/wiki/Special:WhatLinksHere/Progressive_tax" title="List of all English Wikipedia pages containing links to this page [j]" accesskey="j"><span>What links here</span></a></li><li id="t-recentchangeslinked" class="mw-list-item"><a href="/wiki/Special:RecentChangesLinked/Progressive_tax" rel="nofollow" title="Recent changes in pages linked from this page [k]" accesskey="k"><span>Related changes</span></a></li><li id="t-upload" class="mw-list-item"><a href="/wiki/Wikipedia:File_Upload_Wizard" title="Upload files [u]" accesskey="u"><span>Upload file</span></a></li><li id="t-specialpages" class="mw-list-item"><a href="/wiki/Special:SpecialPages" title="A list of all special pages [q]" accesskey="q"><span>Special pages</span></a></li><li id="t-permalink" class="mw-list-item"><a href="/w/index.php?title=Progressive_tax&oldid=1257499190" title="Permanent link to this revision of this page"><span>Permanent link</span></a></li><li id="t-info" class="mw-list-item"><a href="/w/index.php?title=Progressive_tax&action=info" title="More information about this page"><span>Page information</span></a></li><li id="t-cite" class="mw-list-item"><a href="/w/index.php?title=Special:CiteThisPage&page=Progressive_tax&id=1257499190&wpFormIdentifier=titleform" title="Information on how to cite this page"><span>Cite this page</span></a></li><li id="t-urlshortener" class="mw-list-item"><a href="/w/index.php?title=Special:UrlShortener&url=https%3A%2F%2Fen.wikipedia.org%2Fwiki%2FProgressive_tax"><span>Get shortened URL</span></a></li><li id="t-urlshortener-qrcode" class="mw-list-item"><a href="/w/index.php?title=Special:QrCode&url=https%3A%2F%2Fen.wikipedia.org%2Fwiki%2FProgressive_tax"><span>Download QR code</span></a></li> </ul> </div> </div> <div id="p-coll-print_export" class="vector-menu mw-portlet mw-portlet-coll-print_export" > <div class="vector-menu-heading"> Print/export </div> <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li id="coll-download-as-rl" class="mw-list-item"><a href="/w/index.php?title=Special:DownloadAsPdf&page=Progressive_tax&action=show-download-screen" title="Download this page as a PDF file"><span>Download as PDF</span></a></li><li id="t-print" class="mw-list-item"><a href="/w/index.php?title=Progressive_tax&printable=yes" title="Printable version of this page [p]" accesskey="p"><span>Printable version</span></a></li> </ul> </div> </div> <div id="p-wikibase-otherprojects" class="vector-menu mw-portlet mw-portlet-wikibase-otherprojects" > <div class="vector-menu-heading"> In other projects </div> <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li id="t-wikibase" class="wb-otherproject-link wb-otherproject-wikibase-dataitem mw-list-item"><a href="https://www.wikidata.org/wiki/Special:EntityPage/Q509331" title="Structured data on this page hosted by Wikidata [g]" accesskey="g"><span>Wikidata item</span></a></li> </ul> </div> </div> </div> </div> </div> </div> </nav> </div> </div> </div> <div class="vector-column-end"> <div class="vector-sticky-pinned-container"> <nav class="vector-page-tools-landmark" aria-label="Page tools"> <div id="vector-page-tools-pinned-container" class="vector-pinned-container"> </div> </nav> <nav class="vector-appearance-landmark" aria-label="Appearance"> <div id="vector-appearance-pinned-container" class="vector-pinned-container"> <div id="vector-appearance" class="vector-appearance vector-pinnable-element"> <div class="vector-pinnable-header vector-appearance-pinnable-header vector-pinnable-header-pinned" data-feature-name="appearance-pinned" data-pinnable-element-id="vector-appearance" data-pinned-container-id="vector-appearance-pinned-container" data-unpinned-container-id="vector-appearance-unpinned-container" > <div class="vector-pinnable-header-label">Appearance</div> <button class="vector-pinnable-header-toggle-button vector-pinnable-header-pin-button" data-event-name="pinnable-header.vector-appearance.pin">move to sidebar</button> <button class="vector-pinnable-header-toggle-button vector-pinnable-header-unpin-button" data-event-name="pinnable-header.vector-appearance.unpin">hide</button> </div> </div> </div> </nav> </div> </div> <div id="bodyContent" class="vector-body" aria-labelledby="firstHeading" data-mw-ve-target-container> <div class="vector-body-before-content"> <div class="mw-indicators"> </div> <div id="siteSub" class="noprint">From Wikipedia, the free encyclopedia</div> </div> <div id="contentSub"><div id="mw-content-subtitle"></div></div> <div id="mw-content-text" class="mw-body-content"><div class="mw-content-ltr mw-parser-output" lang="en" dir="ltr"><div class="shortdescription nomobile noexcerpt noprint searchaux" style="display:none">Higher tax on richer source</div> <p class="mw-empty-elt"> </p> <figure class="mw-default-size" typeof="mw:File/Thumb"><a href="/wiki/File:TopTaxIncidence_PikettySaez2007.png" class="mw-file-description"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/2/22/TopTaxIncidence_PikettySaez2007.png/330px-TopTaxIncidence_PikettySaez2007.png" decoding="async" width="330" height="223" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/2/22/TopTaxIncidence_PikettySaez2007.png/495px-TopTaxIncidence_PikettySaez2007.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/2/22/TopTaxIncidence_PikettySaez2007.png/660px-TopTaxIncidence_PikettySaez2007.png 2x" data-file-width="1524" data-file-height="1028" /></a><figcaption>Average tax rates by income groups in France, the United Kingdom, and the United States, 1970 (left) and 2005 (right). Taxes were more progressive in 1970 than in 2005.</figcaption></figure> <style data-mw-deduplicate="TemplateStyles:r1129693374">.mw-parser-output .hlist dl,.mw-parser-output .hlist ol,.mw-parser-output .hlist ul{margin:0;padding:0}.mw-parser-output .hlist dd,.mw-parser-output .hlist dt,.mw-parser-output .hlist li{margin:0;display:inline}.mw-parser-output .hlist.inline,.mw-parser-output .hlist.inline dl,.mw-parser-output .hlist.inline ol,.mw-parser-output .hlist.inline ul,.mw-parser-output .hlist dl dl,.mw-parser-output .hlist dl ol,.mw-parser-output .hlist dl ul,.mw-parser-output .hlist ol dl,.mw-parser-output .hlist ol ol,.mw-parser-output .hlist ol ul,.mw-parser-output .hlist ul dl,.mw-parser-output .hlist ul ol,.mw-parser-output .hlist ul ul{display:inline}.mw-parser-output .hlist .mw-empty-li{display:none}.mw-parser-output .hlist dt::after{content:": "}.mw-parser-output .hlist dd::after,.mw-parser-output .hlist li::after{content:" · ";font-weight:bold}.mw-parser-output .hlist dd:last-child::after,.mw-parser-output .hlist dt:last-child::after,.mw-parser-output .hlist li:last-child::after{content:none}.mw-parser-output .hlist dd dd:first-child::before,.mw-parser-output .hlist dd dt:first-child::before,.mw-parser-output .hlist dd li:first-child::before,.mw-parser-output .hlist dt dd:first-child::before,.mw-parser-output .hlist dt dt:first-child::before,.mw-parser-output .hlist dt li:first-child::before,.mw-parser-output .hlist li dd:first-child::before,.mw-parser-output .hlist li dt:first-child::before,.mw-parser-output .hlist li li:first-child::before{content:" (";font-weight:normal}.mw-parser-output .hlist dd dd:last-child::after,.mw-parser-output .hlist dd dt:last-child::after,.mw-parser-output .hlist dd li:last-child::after,.mw-parser-output .hlist dt dd:last-child::after,.mw-parser-output .hlist dt dt:last-child::after,.mw-parser-output .hlist dt li:last-child::after,.mw-parser-output .hlist li dd:last-child::after,.mw-parser-output .hlist li dt:last-child::after,.mw-parser-output .hlist li li:last-child::after{content:")";font-weight:normal}.mw-parser-output .hlist ol{counter-reset:listitem}.mw-parser-output .hlist ol>li{counter-increment:listitem}.mw-parser-output .hlist ol>li::before{content:" "counter(listitem)"\a0 "}.mw-parser-output .hlist dd ol>li:first-child::before,.mw-parser-output .hlist dt ol>li:first-child::before,.mw-parser-output .hlist li ol>li:first-child::before{content:" ("counter(listitem)"\a0 "}</style><style data-mw-deduplicate="TemplateStyles:r1246091330">.mw-parser-output .sidebar{width:22em;float:right;clear:right;margin:0.5em 0 1em 1em;background:var(--background-color-neutral-subtle,#f8f9fa);border:1px solid var(--border-color-base,#a2a9b1);padding:0.2em;text-align:center;line-height:1.4em;font-size:88%;border-collapse:collapse;display:table}body.skin-minerva .mw-parser-output .sidebar{display:table!important;float:right!important;margin:0.5em 0 1em 1em!important}.mw-parser-output .sidebar-subgroup{width:100%;margin:0;border-spacing:0}.mw-parser-output .sidebar-left{float:left;clear:left;margin:0.5em 1em 1em 0}.mw-parser-output .sidebar-none{float:none;clear:both;margin:0.5em 1em 1em 0}.mw-parser-output .sidebar-outer-title{padding:0 0.4em 0.2em;font-size:125%;line-height:1.2em;font-weight:bold}.mw-parser-output .sidebar-top-image{padding:0.4em}.mw-parser-output .sidebar-top-caption,.mw-parser-output .sidebar-pretitle-with-top-image,.mw-parser-output .sidebar-caption{padding:0.2em 0.4em 0;line-height:1.2em}.mw-parser-output .sidebar-pretitle{padding:0.4em 0.4em 0;line-height:1.2em}.mw-parser-output .sidebar-title,.mw-parser-output .sidebar-title-with-pretitle{padding:0.2em 0.8em;font-size:145%;line-height:1.2em}.mw-parser-output .sidebar-title-with-pretitle{padding:0.1em 0.4em}.mw-parser-output .sidebar-image{padding:0.2em 0.4em 0.4em}.mw-parser-output .sidebar-heading{padding:0.1em 0.4em}.mw-parser-output .sidebar-content{padding:0 0.5em 0.4em}.mw-parser-output .sidebar-content-with-subgroup{padding:0.1em 0.4em 0.2em}.mw-parser-output .sidebar-above,.mw-parser-output .sidebar-below{padding:0.3em 0.8em;font-weight:bold}.mw-parser-output .sidebar-collapse .sidebar-above,.mw-parser-output .sidebar-collapse .sidebar-below{border-top:1px solid #aaa;border-bottom:1px solid #aaa}.mw-parser-output .sidebar-navbar{text-align:right;font-size:115%;padding:0 0.4em 0.4em}.mw-parser-output .sidebar-list-title{padding:0 0.4em;text-align:left;font-weight:bold;line-height:1.6em;font-size:105%}.mw-parser-output .sidebar-list-title-c{padding:0 0.4em;text-align:center;margin:0 3.3em}@media(max-width:640px){body.mediawiki .mw-parser-output .sidebar{width:100%!important;clear:both;float:none!important;margin-left:0!important;margin-right:0!important}}body.skin--responsive .mw-parser-output .sidebar a>img{max-width:none!important}@media screen{html.skin-theme-clientpref-night .mw-parser-output .sidebar:not(.notheme) .sidebar-list-title,html.skin-theme-clientpref-night .mw-parser-output .sidebar:not(.notheme) .sidebar-title-with-pretitle{background:transparent!important}html.skin-theme-clientpref-night .mw-parser-output .sidebar:not(.notheme) .sidebar-title-with-pretitle a{color:var(--color-progressive)!important}}@media screen and (prefers-color-scheme:dark){html.skin-theme-clientpref-os .mw-parser-output .sidebar:not(.notheme) .sidebar-list-title,html.skin-theme-clientpref-os .mw-parser-output .sidebar:not(.notheme) .sidebar-title-with-pretitle{background:transparent!important}html.skin-theme-clientpref-os .mw-parser-output .sidebar:not(.notheme) .sidebar-title-with-pretitle a{color:var(--color-progressive)!important}}@media print{body.ns-0 .mw-parser-output .sidebar{display:none!important}}</style><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1246091330"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1246091330"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1246091330"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1246091330"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1246091330"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1246091330"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1246091330"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1246091330"><table class="sidebar sidebar-collapse nomobile nowraplinks hlist"><tbody><tr><td class="sidebar-pretitle">Part of a series on</td></tr><tr><th class="sidebar-title-with-pretitle"><a href="/wiki/Tax" title="Tax">Taxation</a></th></tr><tr><td class="sidebar-image"><span typeof="mw:File"><a href="/wiki/File:10_Percent_Legacy_and_Succession_Duty_Impressed_Duty_Stamp.svg" class="mw-file-description"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/b/b1/10_Percent_Legacy_and_Succession_Duty_Impressed_Duty_Stamp.svg/100px-10_Percent_Legacy_and_Succession_Duty_Impressed_Duty_Stamp.svg.png" decoding="async" width="100" height="113" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/b/b1/10_Percent_Legacy_and_Succession_Duty_Impressed_Duty_Stamp.svg/150px-10_Percent_Legacy_and_Succession_Duty_Impressed_Duty_Stamp.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/b/b1/10_Percent_Legacy_and_Succession_Duty_Impressed_Duty_Stamp.svg/200px-10_Percent_Legacy_and_Succession_Duty_Impressed_Duty_Stamp.svg.png 2x" data-file-width="440" data-file-height="496" /></a></span></td></tr><tr><td class="sidebar-above"> An aspect of <a href="/wiki/Fiscal_policy" title="Fiscal policy">fiscal policy</a></td></tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef;;color: var(--color-base)"><a href="/wiki/Tax_policy" title="Tax policy">Policies</a></div><div class="sidebar-list-content mw-collapsible-content" style="background-color: #ffffff;"> <ul><li><a href="/wiki/Government_revenue" title="Government revenue">Government revenue</a></li> <li><a href="/wiki/Property_tax_equalization" title="Property tax equalization">Property tax equalization</a></li> <li><a href="/wiki/Tax_revenue" title="Tax revenue">Tax revenue</a></li> <li><a href="/wiki/Non-tax_revenue" title="Non-tax revenue">Non-tax revenue</a></li> <li><a href="/wiki/Tax_law" title="Tax law">Tax law</a></li> <li><a href="/wiki/Tax_bracket" title="Tax bracket">Tax bracket</a> <ul><li><a href="/wiki/Flat_tax" title="Flat tax">Flat tax</a></li></ul></li> <li><a href="/wiki/Income_tax_threshold" title="Income tax threshold">Tax threshold</a></li> <li><a href="/wiki/Tax_exemption" title="Tax exemption">Exemption</a></li> <li><a href="/wiki/Tax_credit" title="Tax credit">Credit</a></li> <li><a href="/wiki/Tax_deduction" title="Tax deduction">Deduction</a></li> <li><a href="/wiki/Tax_shift" title="Tax shift">Tax shift</a></li> <li><a href="/wiki/Tax_cut" title="Tax cut">Tax cut</a></li> <li><a href="/wiki/Tax_holiday" title="Tax holiday">Tax holiday</a></li> <li><a href="/wiki/Tax_amnesty" title="Tax amnesty">Tax amnesty</a></li> <li><a href="/wiki/Tax_advantage" title="Tax advantage">Tax advantage</a></li> <li><a href="/wiki/Tax_incentive" title="Tax incentive">Tax incentive</a></li> <li><a href="/wiki/Tax_reform" title="Tax reform">Tax reform</a></li> <li><a href="/wiki/Tax_harmonization" title="Tax harmonization">Tax harmonization</a></li> <li><a href="/wiki/Tax_competition" title="Tax competition">Tax competition</a></li> <li><a href="/wiki/Tax_withholding" title="Tax withholding">Tax withholding</a></li> <li><a href="/wiki/Double_taxation" title="Double taxation">Double taxation</a></li> <li><a href="/wiki/No_taxation_without_representation" title="No taxation without representation">Representation</a></li> <li><a href="/wiki/Taxpayer_groups" title="Taxpayer groups">Unions</a></li> <li><a href="/wiki/Medical_savings_account" title="Medical savings account">Medical savings account</a></li></ul></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef;;color: var(--color-base)"><a href="/wiki/Tax#Economic_effects" title="Tax">Economics</a></div><div class="sidebar-list-content mw-collapsible-content" style="background-color: #ffffff;"><table class="sidebar nomobile nowraplinks" style="background-color: transparent; color: var( --color-base ); border-collapse:collapse; border-spacing:0px; border:none; width:100%; margin:0px; font-size:100%; clear:none; float:none"><tbody><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;"> General Theory</th></tr><tr><td class="sidebar-content hlist" style="padding-left:0.5em;padding-right:0.5em;"> <ul><li><a href="/wiki/Effect_of_taxes_and_subsidies_on_price" title="Effect of taxes and subsidies on price">Price effect</a></li> <li><a href="/wiki/Excess_burden_of_taxation" title="Excess burden of taxation">Excess burden</a></li> <li><a href="/wiki/Tax_incidence" title="Tax incidence">Tax incidence</a></li> <li><a href="/wiki/Laffer_curve" title="Laffer curve">Laffer curve</a></li> <li><a href="/wiki/Optimal_tax" title="Optimal tax">Optimal tax</a></li> <li><a href="/wiki/Theories_of_taxation" title="Theories of taxation">Theories</a></li> <li><a href="/wiki/Optimal_capital_income_taxation" title="Optimal capital income taxation">Optimal capital income taxation</a></li></ul></td> </tr><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;"> Distribution of Tax</th></tr><tr><td class="sidebar-content hlist" style="padding-top:0.15em;"> <ul><li><a href="/wiki/Tax_rate" title="Tax rate">Tax rate</a></li> <li><a href="/wiki/Flat_tax" title="Flat tax">Flat</a></li> <li><a class="mw-selflink selflink">Progressive</a></li> <li><a href="/wiki/Regressive_tax" title="Regressive tax">Regressive</a></li> <li><a href="/wiki/Proportional_tax" title="Proportional tax">Proportional</a></li></ul></td> </tr></tbody></table></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef;;color: var(--color-base)"><a href="/wiki/Tax_collection" class="mw-redirect" title="Tax collection">Collection</a></div><div class="sidebar-list-content mw-collapsible-content" style="background-color: #ffffff;"> <ul><li><a href="/wiki/Revenue_service" title="Revenue service">Revenue service</a></li> <li><a href="/wiki/Revenue_stamp" title="Revenue stamp">Revenue stamp</a></li> <li><a href="/wiki/Tax_assessment" title="Tax assessment">Tax assessment</a></li> <li><a href="/wiki/Taxable_income" title="Taxable income">Taxable income</a></li> <li><a href="/wiki/Tax_lien" title="Tax lien">Tax lien</a></li> <li><a href="/wiki/Tax_refund" title="Tax refund">Tax refund</a></li> <li><a href="/wiki/Tax_shield" title="Tax shield">Tax shield</a></li> <li><a href="/wiki/Tax_residence" title="Tax residence">Tax residence</a></li> <li><a href="/wiki/Tax_preparation" class="mw-redirect" title="Tax preparation">Tax preparation</a></li> <li><a href="/wiki/Tax_investigation" title="Tax investigation">Tax investigation</a></li> <li><a href="/wiki/Tax_shelter" title="Tax shelter">Tax shelter</a></li> <li><a href="/wiki/Tax_collector" title="Tax collector">Tax collector</a></li> <li><a href="/wiki/Privatized_tax_collection" title="Privatized tax collection">Private tax collection</a></li> <li><a href="/wiki/Farm_(revenue_leasing)" title="Farm (revenue leasing)">Tax farming</a></li></ul></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef;;color: var(--color-base)"><a href="/wiki/Tax_noncompliance" title="Tax noncompliance">Noncompliance</a></div><div class="sidebar-list-content mw-collapsible-content" style="background-color: #ffffff;"><table class="sidebar nomobile nowraplinks" style="background-color: transparent; color: var( --color-base ); border-collapse:collapse; border-spacing:0px; border:none; width:100%; margin:0px; font-size:100%; clear:none; float:none"><tbody><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;"> General</th></tr><tr><td class="sidebar-content hlist" style="padding-left:0.5em;padding-right:0.5em;"> <ul><li><a href="/wiki/Tax_avoidance" title="Tax avoidance">Tax avoidance</a> <ul><li><a href="/wiki/Repatriation_tax_avoidance" title="Repatriation tax avoidance">Repatriation tax avoidance</a></li></ul></li> <li><a href="/wiki/Tax_evasion" title="Tax evasion">Tax evasion</a></li> <li><a href="/wiki/Tax_resistance" title="Tax resistance">Tax resistance</a></li> <li><a href="/wiki/Tax_shelter" title="Tax shelter">Tax shelter</a></li> <li><a href="/wiki/Debtors%27_prison" title="Debtors' prison">Debtors' prison</a></li> <li><a href="/wiki/Smuggling" title="Smuggling">Smuggling</a></li> <li><a href="/wiki/Black_market" title="Black market">Black market</a></li> <li><a href="/wiki/Unreported_employment" title="Unreported employment">Unreported employment</a></li></ul></td> </tr><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;"> Corporate</th></tr><tr><td class="sidebar-content hlist" style="padding-top:0.15em;"> <ul><li><a href="/wiki/Tax_inversion" title="Tax inversion">Tax inversion</a></li> <li><a href="/wiki/Transfer_mispricing" title="Transfer mispricing">Transfer mispricing</a></li> <li><a href="/wiki/Base_erosion_and_profit_shifting" title="Base erosion and profit shifting">Base erosion and profit shifting</a> (BEPS)</li> <li><a href="/wiki/Double_Irish_arrangement" title="Double Irish arrangement">Double Irish</a></li> <li><a href="/wiki/Dutch_Sandwich" title="Dutch Sandwich">Dutch Sandwich</a></li> <li><a href="/wiki/Double_Irish_arrangement#Replacement_by_single_malt" title="Double Irish arrangement">Single Malt</a></li> <li><a href="/wiki/Double_Irish_arrangement#Backstop_of_capital_allowances" title="Double Irish arrangement">CAIA</a></li></ul></td> </tr><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;"> Locations</th></tr><tr><td class="sidebar-content hlist" style="padding-top:0.15em;"> <ul><li><a href="/wiki/Tax_haven" title="Tax haven">Tax havens</a></li> <li><a href="/wiki/Corporate_haven" title="Corporate haven">Corporate havens</a></li> <li><a href="/wiki/Offshore_financial_centre" title="Offshore financial centre">Offshore financial centres</a> (OFCs)</li> <li><a href="/wiki/Offshore_magic_circle" title="Offshore magic circle">Offshore magic circle</a></li> <li><a href="/wiki/Conduit_and_sink_OFCs" title="Conduit and sink OFCs">Conduit and sink OFCs</a></li> <li><a href="/wiki/Financial_centre" title="Financial centre">Financial centres</a></li> <li><a href="/wiki/Financial_Secrecy_Index" title="Financial Secrecy Index">Financial Secrecy Index</a></li></ul></td> </tr><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;"> Major examples</th></tr><tr><td class="sidebar-content hlist" style="padding-top:0.15em;"> <ul><li><a href="/wiki/Ireland_as_a_tax_haven" title="Ireland as a tax haven">Ireland as a tax haven</a> <ul><li><i><a href="/wiki/Apple%27s_EU_tax_dispute" title="Apple's EU tax dispute">Ireland v. Commission</a></i></li> <li><a href="/wiki/Leprechaun_economics" title="Leprechaun economics">Leprechaun economics</a></li></ul></li> <li><a href="/wiki/2008_Liechtenstein_tax_affair" title="2008 Liechtenstein tax affair">Liechtenstein tax affair</a></li> <li><a href="/wiki/LuxLeaks" title="LuxLeaks">Luxembourg Leaks</a></li> <li><a href="/wiki/Offshore_Leaks" title="Offshore Leaks">Offshore Leaks</a></li> <li><a href="/wiki/Paradise_Papers" title="Paradise Papers">Paradise Papers</a></li> <li><a href="/wiki/Panama_Papers" title="Panama Papers">Panama Papers</a></li> <li><a href="/wiki/Swiss_Leaks" title="Swiss Leaks">Swiss Leaks</a></li> <li><a href="/wiki/United_States_as_a_tax_haven" title="United States as a tax haven">United States as a tax haven</a></li> <li><a href="/wiki/Panama_as_a_tax_haven" title="Panama as a tax haven">Panama as a tax haven</a></li></ul></td> </tr></tbody></table></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef;;color: var(--color-base)"><a href="/wiki/List_of_taxes" title="List of taxes">Types</a></div><div class="sidebar-list-content mw-collapsible-content" style="background-color: #ffffff;"> <ul><li><a href="/wiki/Direct_tax" title="Direct tax">Direct</a></li> <li><a href="/wiki/Indirect_tax" title="Indirect tax">Indirect</a></li> <li><a href="/wiki/Per_unit_tax" title="Per unit tax">Per unit</a></li> <li><a href="/wiki/Ad_valorem_tax" title="Ad valorem tax">Ad valorem</a></li> <li><a href="/wiki/Aviation_taxation_and_subsidies" title="Aviation taxation and subsidies">Aviation</a> <ul><li><a href="/wiki/Airport_improvement_fee" title="Airport improvement fee">Airport improvement</a></li> <li><a href="/wiki/Landing_fee" title="Landing fee">Landing</a></li> <li><a href="/wiki/Solidarity_tax_on_airplane_tickets" title="Solidarity tax on airplane tickets">Solidarity</a></li></ul></li> <li><a href="/wiki/Capital_gains_tax" title="Capital gains tax">Capital gains</a> <ul><li><a href="/wiki/Expatriation_tax" title="Expatriation tax">Expatriation</a></li></ul></li> <li><a href="/wiki/Consumption_tax" title="Consumption tax">Consumption</a> <ul><li><a href="/wiki/Departure_tax" title="Departure tax">Departure</a></li> <li><a href="/wiki/Hotel_tax" class="mw-redirect" title="Hotel tax">Hotel</a></li> <li><a href="/wiki/Sales_tax" title="Sales tax">Sales</a></li> <li><a href="/wiki/Stamp_duty" title="Stamp duty">Stamp</a></li> <li><a href="/wiki/Television_licence" title="Television licence">Television</a></li> <li><a href="/wiki/Tourist_tax" title="Tourist tax">Tourist</a></li> <li><a href="/wiki/Value-added_tax" title="Value-added tax">Value-added</a></li></ul></li> <li><a href="/wiki/Dividend_tax" title="Dividend tax">Dividend</a></li> <li><a href="/wiki/Environmental_tax" title="Environmental tax">Environmental tax</a> <ul><li><a href="/wiki/Carbon_tax" title="Carbon tax">Carbon</a></li> <li><a href="/wiki/Eco-tariff" title="Eco-tariff">Eco-tariff</a></li> <li><a href="/wiki/Landfill_tax" title="Landfill tax">Landfill</a></li> <li><a href="/wiki/Natural_resources_consumption_tax" title="Natural resources consumption tax">Natural resources consumption</a></li> <li><a href="/wiki/Severance_tax" title="Severance tax">Severance</a></li> <li><a href="/wiki/Steering_tax" title="Steering tax">Steering</a></li> <li><a href="/wiki/Stumpage" title="Stumpage">Stumpage</a></li></ul></li> <li><a href="/wiki/Excise" title="Excise">Excise</a> <ul><li><a href="/wiki/Alcohol_law" title="Alcohol law">Alcohol</a></li> <li><a href="/wiki/Cigarette_taxes_in_the_United_States" title="Cigarette taxes in the United States">Cigarette</a></li> <li><a href="/wiki/Fat_tax" title="Fat tax">Fat</a></li> <li><a href="/wiki/Meat_tax" title="Meat tax">Meat</a></li> <li><a href="/wiki/Sin_tax" title="Sin tax">Sin</a></li> <li><a href="/wiki/Sugary_drink_tax" title="Sugary drink tax">Sugary drink</a></li> <li><a href="/wiki/Tobacco_smoking" title="Tobacco smoking">Tobacco</a></li></ul></li> <li><a href="/wiki/Consolidated_Fund" title="Consolidated Fund">General</a></li> <li><a href="/wiki/Georgism" title="Georgism">Georgist</a></li> <li><a href="/wiki/Gift_tax" title="Gift tax">Gift</a></li> <li><a href="/wiki/Gross_receipts_tax" title="Gross receipts tax">Gross receipts</a></li> <li><a href="/wiki/Hypothecated_tax" title="Hypothecated tax">Hypothecated</a></li> <li><a href="/wiki/Income_tax" title="Income tax">Income</a></li> <li><a href="/wiki/Inheritance_tax" title="Inheritance tax">Inheritance (estate)</a></li> <li><a href="/wiki/Land_value_tax" title="Land value tax">Land value</a></li> <li><a href="/wiki/Luxury_tax" title="Luxury tax">Luxury</a></li> <li><a href="/wiki/Payroll_tax" title="Payroll tax">Payroll</a></li> <li><a href="/wiki/Pigouvian_tax" title="Pigouvian tax">Pigouvian</a></li> <li><a href="/wiki/Property_tax" title="Property tax">Property</a></li> <li><a href="/wiki/Resource_rent_tax" title="Resource rent tax">Resource rent</a></li> <li><a href="/wiki/Single_tax" title="Single tax">Single</a></li> <li><a href="/wiki/Surtax" title="Surtax">Surtax</a></li> <li><a href="/wiki/Turnover_tax" title="Turnover tax">Turnover</a></li> <li><a href="/wiki/Use_tax" title="Use tax">Use</a></li> <li><a href="/wiki/User_charge" title="User charge">User charge</a>/<a href="/wiki/User_fee" title="User fee">fee</a> <ul><li><a href="/wiki/Congestion_pricing" title="Congestion pricing">Congestion</a></li> <li><a href="/wiki/Fuel_tax" title="Fuel tax">Fuel</a></li> <li><a href="/wiki/Road_pricing" title="Road pricing">Road</a>/<a href="/wiki/GNSS_road_pricing" title="GNSS road pricing">GNSS</a></li> <li><a href="/wiki/Toll_(fee)" title="Toll (fee)">Toll</a></li> <li><a href="/wiki/Vehicle_miles_traveled_tax" title="Vehicle miles traveled tax">Vehicle miles traveled</a></li></ul></li> <li><a href="/wiki/Corporate_tax" title="Corporate tax">Corporate profit</a></li> <li><a href="/wiki/Excess_profits_tax" title="Excess profits tax">Excess profits</a></li> <li><a href="/wiki/Windfall_tax" title="Windfall tax">Windfall</a></li> <li><a href="/wiki/Negative_income_tax" title="Negative income tax">Negative (income)</a></li> <li><a href="/wiki/Wealth_tax" title="Wealth tax">Wealth</a></li></ul></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef;;color: var(--color-base)"><a href="/wiki/International_taxation" title="International taxation">International</a></div><div class="sidebar-list-content mw-collapsible-content" style="background-color: #ffffff;"> <ul><li><a href="/wiki/Financial_transaction_tax" title="Financial transaction tax">Financial transaction tax</a></li> <li><a href="/wiki/Association_for_the_Taxation_of_Financial_Transactions_and_for_Citizens%27_Action" title="Association for the Taxation of Financial Transactions and for Citizens' Action">ATTAC</a></li> <li><a href="/wiki/Currency_transaction_tax" title="Currency transaction tax">Currency transaction tax</a></li> <li><a href="/wiki/Common_Consolidated_Corporate_Tax_Base" title="Common Consolidated Corporate Tax Base"><span class="wrap">European Union Common Consolidated Corporate Tax Base</span></a> (CCCTB)</li> <li><a href="/wiki/Global_minimum_corporate_tax_rate" title="Global minimum corporate tax rate">Global minimum corporate tax rate</a></li> <li><a href="/wiki/Robin_Hood_tax" title="Robin Hood tax">Robin Hood tax</a></li> <li><a href="/wiki/Tobin_tax" title="Tobin tax">Tobin tax</a></li> <li><a href="/wiki/Spahn_tax" title="Spahn tax">Spahn tax</a></li> <li><a href="/wiki/Tax_equalization" title="Tax equalization">Tax equalization</a></li> <li><a href="/wiki/Tax_treaty" title="Tax treaty">Tax treaty</a></li> <li><a href="/wiki/Exchange_of_Information" class="mw-redirect" title="Exchange of Information">Exchange of Information</a></li> <li><a href="/wiki/Permanent_establishment" title="Permanent establishment">Permanent establishment</a></li> <li><a href="/wiki/Transfer_pricing" title="Transfer pricing">Transfer pricing</a></li> <li><a href="/wiki/European_Union_financial_transaction_tax" title="European Union financial transaction tax">European Union FTT</a></li> <li><a href="/wiki/Rule_against_foreign_revenue_enforcement" title="Rule against foreign revenue enforcement">Foreign revenue rule</a></li></ul></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef;;color: var(--color-base)"><a href="/wiki/Trade" title="Trade">Trade</a></div><div class="sidebar-list-content mw-collapsible-content" style="background-color: #ffffff;"> <ul><li><a href="/wiki/Customs" title="Customs">Custom</a></li> <li><a href="/wiki/Duty_(economics)" class="mw-redirect" title="Duty (economics)">Duty</a></li> <li><a href="/wiki/Tariff" title="Tariff">Tariff</a> <ul><li><a href="/wiki/Import" title="Import">Import</a></li> <li><a href="/wiki/Export" title="Export">Export</a></li></ul></li> <li><a href="/wiki/Trade_war" title="Trade war">Tariff war</a></li> <li><a href="/wiki/Free_trade" title="Free trade">Free trade</a></li> <li><a href="/wiki/Free-trade_zone" title="Free-trade zone">Free-trade zone</a></li> <li><a href="/wiki/Trade_agreement" title="Trade agreement">Trade agreement</a></li> <li><a href="/wiki/ATA_Carnet" title="ATA Carnet">ATA Carnet</a></li></ul></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef;;color: var(--color-base)">Research</div><div class="sidebar-list-content mw-collapsible-content" style="background-color: #ffffff;"><table class="sidebar nomobile nowraplinks" style="background-color: transparent; color: var( --color-base ); border-collapse:collapse; border-spacing:0px; border:none; width:100%; margin:0px; font-size:100%; clear:none; float:none"><tbody><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;"> Academic</th></tr><tr><td class="sidebar-content hlist" style="padding-left:0.5em;padding-right:0.5em;"> <ul><li><a href="/wiki/Mihir_A._Desai" title="Mihir A. Desai">Mihir A. Desai</a></li> <li><a href="/wiki/Dhammika_Dharmapala" title="Dhammika Dharmapala">Dhammika Dharmapala</a></li> <li><a href="/wiki/James_R._Hines_Jr." title="James R. Hines Jr.">James R. Hines Jr.</a></li> <li><a href="/wiki/Ronen_Palan" title="Ronen Palan">Ronen Palan</a></li> <li><a href="/wiki/Joel_Slemrod" title="Joel Slemrod">Joel Slemrod</a></li> <li><a href="/wiki/Gabriel_Zucman" title="Gabriel Zucman">Gabriel Zucman</a></li></ul></td> </tr><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;"> Advocacy groups</th></tr><tr><td class="sidebar-content hlist" style="padding-top:0.15em;"> <ul><li><a href="/wiki/Institute_on_Taxation_and_Economic_Policy" title="Institute on Taxation and Economic Policy">Institute on Taxation and Economic Policy</a> (ITEP)</li> <li><a href="/wiki/Oxfam" title="Oxfam">Oxfam</a> (UK)</li> <li><a href="/wiki/Tax_Foundation" title="Tax Foundation">Tax Foundation</a> (US)</li> <li><a href="/wiki/Tax_Justice_Network" title="Tax Justice Network">Tax Justice Network</a> (TJN)</li> <li><a href="/wiki/Tax_Policy_Center" title="Tax Policy Center">Tax Policy Center</a> (US)</li></ul></td> </tr></tbody></table></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef;;color: var(--color-base)"><a href="/wiki/Religion" title="Religion">Religious</a></div><div class="sidebar-list-content mw-collapsible-content" style="background-color: #ffffff;"> <ul><li><a href="/wiki/Church_tax" title="Church tax">Church tax</a></li> <li><a href="/wiki/Eight_per_thousand" title="Eight per thousand">Eight per thousand</a></li> <li><a href="/wiki/Teind" title="Teind">Teind</a></li> <li><a href="/wiki/Tithe" title="Tithe">Tithe</a></li> <li><a href="/wiki/Fiscus_Judaicus" title="Fiscus Judaicus">Fiscus Judaicus</a></li> <li><a href="/wiki/Leibzoll" title="Leibzoll">Leibzoll</a></li> <li><a href="/wiki/Temple_tax" title="Temple tax">Temple tax</a></li> <li><a href="/wiki/Tolerance_tax" title="Tolerance tax">Tolerance tax</a></li> <li><a href="/wiki/Jizya" title="Jizya">Jizya</a></li> <li><a href="/wiki/Kharaj" title="Kharaj">Kharaj</a></li> <li><a href="/wiki/Khums" title="Khums">Khums</a></li> <li><a href="/wiki/Nisab" title="Nisab">Nisab</a></li> <li><a href="/wiki/Zakat" title="Zakat">Zakat</a></li></ul></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef;;color: var(--color-base)"><a href="/wiki/Category:Taxation_by_country" title="Category:Taxation by country">By country</a></div><div class="sidebar-list-content mw-collapsible-content" style="background-color: #ffffff;"><table class="sidebar nomobile nowraplinks" style="background-color: transparent; color: var( --color-base ); border-collapse:collapse; border-spacing:0px; border:none; width:100%; margin:0px; font-size:100%; clear:none; float:none"><tbody><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;"> All Countries</th></tr><tr><td class="sidebar-content hlist" style="padding-left:0.5em;padding-right:0.5em;"> <ul><li><a href="/wiki/List_of_countries_by_tax_rates" title="List of countries by tax rates">List of countries by tax rates</a></li> <li><a href="/wiki/List_of_countries_by_tax_revenue_to_GDP_ratio" class="mw-redirect" title="List of countries by tax revenue to GDP ratio">Tax revenue to GDP ratio</a></li> <li><a href="/wiki/Tax_rates_in_Europe" title="Tax rates in Europe">Tax rates in Europe</a></li></ul></td> </tr><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;"> Individual Countries</th></tr><tr><td class="sidebar-content hlist" style="padding-top:0.15em;"> <ul><li><a href="/wiki/Taxation_in_Albania" title="Taxation in Albania">Albania</a></li> <li><a href="/wiki/Taxation_in_Algeria" title="Taxation in Algeria">Algeria</a></li> <li><a href="/wiki/Taxation_in_Argentina" title="Taxation in Argentina">Argentina</a></li> <li><a href="/wiki/Taxation_in_Armenia" title="Taxation in Armenia">Armenia</a></li> <li><a href="/wiki/Taxation_in_Australia" title="Taxation in Australia">Australia</a></li> <li><a href="/wiki/Taxation_in_Azerbaijan" title="Taxation in Azerbaijan">Azerbaijan</a></li> <li><a href="/wiki/Taxation_in_Bangladesh" title="Taxation in Bangladesh">Bangladesh</a></li> <li><a href="/wiki/Taxation_in_Bhutan" title="Taxation in Bhutan">Bhutan</a></li> <li><a href="/wiki/Taxation_in_Brazil" title="Taxation in Brazil">Brazil</a></li> <li><a href="/wiki/Taxation_in_Bulgaria" title="Taxation in Bulgaria">Bulgaria</a></li> <li><a href="/wiki/Taxation_in_the_British_Virgin_Islands" title="Taxation in the British Virgin Islands">BVI</a></li> <li><a href="/wiki/Taxation_in_Canada" title="Taxation in Canada">Canada</a></li> <li><a href="/wiki/Taxation_in_China" title="Taxation in China">China</a></li> <li><a href="/wiki/Taxation_in_Colombia" title="Taxation in Colombia">Colombia</a></li> <li><a href="/wiki/Taxation_in_Croatia" title="Taxation in Croatia">Croatia</a></li> <li><a href="/wiki/Taxation_in_Denmark" title="Taxation in Denmark">Denmark</a></li> <li><a href="/wiki/Taxation_in_Finland" title="Taxation in Finland">Finland</a></li> <li><a href="/wiki/Taxation_in_France" title="Taxation in France">France</a></li> <li><a href="/wiki/Taxation_in_Germany" title="Taxation in Germany">Germany</a></li> <li><a href="/wiki/Taxation_in_Greece" title="Taxation in Greece">Greece</a></li> <li><a href="/wiki/Taxation_in_Hong_Kong" title="Taxation in Hong Kong">Hong Kong</a></li> <li><a href="/wiki/Taxation_in_Iceland" title="Taxation in Iceland">Iceland</a></li> <li><a href="/wiki/Taxation_in_India" title="Taxation in India">India</a></li> <li><a href="/wiki/Taxation_in_Indonesia" title="Taxation in Indonesia">Indonesia</a></li> <li><a href="/wiki/Taxation_in_Iran" title="Taxation in Iran">Iran</a></li> <li><a href="/wiki/Taxation_in_the_Republic_of_Ireland" title="Taxation in the Republic of Ireland">Ireland</a></li> <li><a href="/wiki/Taxation_in_Israel" title="Taxation in Israel">Israel</a></li> <li><a href="/wiki/Taxation_in_Italy" title="Taxation in Italy">Italy</a></li> <li><a href="/wiki/Taxation_in_Japan" title="Taxation in Japan">Japan</a></li> <li><a href="/wiki/Taxation_in_Kazakhstan" title="Taxation in Kazakhstan">Kazakhstan</a></li> <li><a href="/wiki/Taxation_in_Lithuania" title="Taxation in Lithuania">Lithuania</a></li> <li><a href="/wiki/Taxation_in_Malta" title="Taxation in Malta">Malta</a></li> <li><a href="/wiki/Taxation_in_Morocco" title="Taxation in Morocco">Morocco</a></li> <li><a href="/wiki/Taxation_in_Namibia" title="Taxation in Namibia">Namibia</a></li> <li><a href="/wiki/Taxation_in_the_Netherlands" title="Taxation in the Netherlands">Netherlands</a></li> <li><a href="/wiki/Taxation_in_New_Zealand" title="Taxation in New Zealand">New Zealand</a></li> <li><a href="/wiki/Taxation_in_Norway" title="Taxation in Norway">Norway</a></li> <li><a href="/wiki/Taxation_in_Pakistan" title="Taxation in Pakistan">Pakistan</a></li> <li><a href="/wiki/Taxation_in_the_State_of_Palestine" title="Taxation in the State of Palestine">Palestine</a></li> <li><a href="/wiki/Taxation_in_Peru" title="Taxation in Peru">Peru</a></li> <li><a href="/wiki/Taxation_in_the_Philippines" title="Taxation in the Philippines">Philippines</a></li> <li><a href="/wiki/Taxation_in_Poland" title="Taxation in Poland">Poland</a></li> <li><a href="/wiki/Taxation_in_Portugal" title="Taxation in Portugal">Portugal</a></li> <li><a href="/wiki/Taxation_in_Russia" title="Taxation in Russia">Russia</a></li> <li><a href="/wiki/Taxation_in_South_Africa" title="Taxation in South Africa">South Africa</a></li> <li><a href="/wiki/Taxation_in_Sri_Lanka" title="Taxation in Sri Lanka">Sri Lanka</a></li> <li><a href="/wiki/Taxation_in_Sweden" title="Taxation in Sweden">Sweden</a></li> <li><a href="/wiki/Taxation_in_Switzerland" title="Taxation in Switzerland">Switzerland</a></li> <li><a href="/wiki/Taxation_in_Taiwan" title="Taxation in Taiwan">Taiwan</a></li> <li><a href="/wiki/Taxation_in_Tanzania" title="Taxation in Tanzania">Tanzania</a></li> <li><a href="/wiki/Taxation_in_the_United_Arab_Emirates" title="Taxation in the United Arab Emirates">United Arab Emirates</a></li> <li><a href="/wiki/Taxation_in_the_United_Kingdom" title="Taxation in the United Kingdom">United Kingdom</a></li> <li><a href="/wiki/Taxation_in_the_United_States" title="Taxation in the United States">United States</a></li> <li><a href="/wiki/Taxation_in_Uruguay" title="Taxation in Uruguay">Uruguay</a></li></ul></td> </tr></tbody></table></div></div></td> </tr><tr><td class="sidebar-below" style="background-color: #efefef;"> <ul><li><span class="nowrap"><span class="noviewer" typeof="mw:File"><a href="/wiki/File:Emblem-money.svg" class="mw-file-description"><img alt="icon" src="//upload.wikimedia.org/wikipedia/commons/thumb/f/f3/Emblem-money.svg/16px-Emblem-money.svg.png" decoding="async" width="16" height="16" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/f/f3/Emblem-money.svg/24px-Emblem-money.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/f/f3/Emblem-money.svg/32px-Emblem-money.svg.png 2x" data-file-width="48" data-file-height="48" /></a></span> </span><a href="/wiki/Portal:Business" title="Portal:Business">Business portal</a></li> <li><span class="nowrap"><span class="noviewer" typeof="mw:File"><span><img alt="icon" src="//upload.wikimedia.org/wikipedia/commons/thumb/5/55/Bills_and_coins.svg/16px-Bills_and_coins.svg.png" decoding="async" width="16" height="8" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/5/55/Bills_and_coins.svg/24px-Bills_and_coins.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/5/55/Bills_and_coins.svg/32px-Bills_and_coins.svg.png 2x" data-file-width="960" data-file-height="465" /></span></span> </span><a href="/wiki/Portal:Money" title="Portal:Money">Money portal</a></li></ul></td></tr><tr><td class="sidebar-navbar"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><style data-mw-deduplicate="TemplateStyles:r1239400231">.mw-parser-output .navbar{display:inline;font-size:88%;font-weight:normal}.mw-parser-output .navbar-collapse{float:left;text-align:left}.mw-parser-output .navbar-boxtext{word-spacing:0}.mw-parser-output .navbar ul{display:inline-block;white-space:nowrap;line-height:inherit}.mw-parser-output .navbar-brackets::before{margin-right:-0.125em;content:"[ "}.mw-parser-output .navbar-brackets::after{margin-left:-0.125em;content:" ]"}.mw-parser-output .navbar li{word-spacing:-0.125em}.mw-parser-output .navbar a>span,.mw-parser-output .navbar a>abbr{text-decoration:inherit}.mw-parser-output .navbar-mini abbr{font-variant:small-caps;border-bottom:none;text-decoration:none;cursor:inherit}.mw-parser-output .navbar-ct-full{font-size:114%;margin:0 7em}.mw-parser-output .navbar-ct-mini{font-size:114%;margin:0 4em}html.skin-theme-clientpref-night .mw-parser-output .navbar li a abbr{color:var(--color-base)!important}@media(prefers-color-scheme:dark){html.skin-theme-clientpref-os .mw-parser-output .navbar li a abbr{color:var(--color-base)!important}}@media print{.mw-parser-output .navbar{display:none!important}}</style><div class="navbar plainlinks hlist navbar-mini"><ul><li class="nv-view"><a href="/wiki/Template:Taxation" title="Template:Taxation"><abbr title="View this template">v</abbr></a></li><li class="nv-talk"><a href="/wiki/Template_talk:Taxation" title="Template talk:Taxation"><abbr title="Discuss this template">t</abbr></a></li><li class="nv-edit"><a href="/wiki/Special:EditPage/Template:Taxation" title="Special:EditPage/Template:Taxation"><abbr title="Edit this template">e</abbr></a></li></ul></div></td></tr></tbody></table> <p>A <b>progressive tax</b> is a <a href="/wiki/Tax" title="Tax">tax</a> in which the <a href="/wiki/Tax_rate" title="Tax rate">tax rate</a> increases as the taxable amount increases.<sup id="cite_ref-1" class="reference"><a href="#cite_note-1"><span class="cite-bracket">[</span>1<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-:0_2-0" class="reference"><a href="#cite_note-:0-2"><span class="cite-bracket">[</span>2<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-3" class="reference"><a href="#cite_note-3"><span class="cite-bracket">[</span>3<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-Sommerfeld_4-0" class="reference"><a href="#cite_note-Sommerfeld-4"><span class="cite-bracket">[</span>4<span class="cite-bracket">]</span></a></sup> The term <i>progressive</i> refers to the way the tax rate progresses from low to high, with the result that a taxpayer's <a href="/wiki/Average_tax_rate" class="mw-redirect" title="Average tax rate">average tax rate</a> is less than the person's <a href="/wiki/Marginal_tax_rate" class="mw-redirect" title="Marginal tax rate">marginal tax rate</a>.<sup id="cite_ref-Hyman_5-0" class="reference"><a href="#cite_note-Hyman-5"><span class="cite-bracket">[</span>5<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-James_6-0" class="reference"><a href="#cite_note-James-6"><span class="cite-bracket">[</span>6<span class="cite-bracket">]</span></a></sup> The term can be applied to individual taxes or to a tax system as a whole. Progressive taxes are imposed in an attempt to reduce the <a href="/wiki/Tax_incidence" title="Tax incidence">tax incidence</a> of people with a lower <a href="https://en.wiktionary.org/wiki/ability_to_pay" class="extiw" title="wikt:ability to pay">ability to pay</a>, as such taxes shift the incidence increasingly to those with a higher ability-to-pay. The opposite of a progressive tax is a <a href="/wiki/Regressive_tax" title="Regressive tax">regressive tax</a>, such as a sales tax, where the poor pay a larger proportion<sup class="noprint Inline-Template" style="white-space:nowrap;">[<i><a href="/wiki/Wikipedia:Please_clarify" title="Wikipedia:Please clarify"><span title="Please clarify the preceding statement or statements with a good explanation from a reliable source. (October 2023)">how?</span></a></i>]</sup> of their income compared to the rich (eg spending on groceries and food staples varies little against income, so poor pay similar to rich even while latter has much higher income).<sup id="cite_ref-Sommerfeld_4-1" class="reference"><a href="#cite_note-Sommerfeld-4"><span class="cite-bracket">[</span>4<span class="cite-bracket">]</span></a></sup> </p><p>The term is frequently applied in reference to personal <a href="/wiki/Income_tax" title="Income tax">income taxes</a>, in which people with lower <a href="/wiki/Income" title="Income">income</a> pay a lower percentage of that income in tax than do those with higher income. It can also apply to adjustments of the tax base by using <a href="/wiki/Tax_exemption" title="Tax exemption">tax exemptions</a>, <a href="/wiki/Tax_credits" class="mw-redirect" title="Tax credits">tax credits</a>, or selective taxation that creates progressive distribution effects. For example, a <a href="/wiki/Wealth_tax" title="Wealth tax">wealth</a> or <a href="/wiki/Land_value_tax" title="Land value tax">property tax</a>,<sup id="cite_ref-Suits_7-0" class="reference"><a href="#cite_note-Suits-7"><span class="cite-bracket">[</span>7<span class="cite-bracket">]</span></a></sup> a sales tax on <a href="/wiki/Luxury_good" class="mw-redirect" title="Luxury good">luxury goods</a>, or the exemption of sales taxes on basic necessities, may be described as having progressive effects as it increases the tax burden of higher income families and reduces it on lower income families.<sup id="cite_ref-understandingtaxes_8-0" class="reference"><a href="#cite_note-understandingtaxes-8"><span class="cite-bracket">[</span>8<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-luxury_9-0" class="reference"><a href="#cite_note-luxury-9"><span class="cite-bracket">[</span>9<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-exempt_10-0" class="reference"><a href="#cite_note-exempt-10"><span class="cite-bracket">[</span>10<span class="cite-bracket">]</span></a></sup> </p><p>Progressive taxation is often suggested as a way to mitigate the societal ills associated with higher <a href="/wiki/Economic_inequality" title="Economic inequality">income inequality</a>,<sup id="cite_ref-spirtlevel_11-0" class="reference"><a href="#cite_note-spirtlevel-11"><span class="cite-bracket">[</span>11<span class="cite-bracket">]</span></a></sup> as the tax structure reduces inequality;<sup id="cite_ref-Moyes_12-0" class="reference"><a href="#cite_note-Moyes-12"><span class="cite-bracket">[</span>12<span class="cite-bracket">]</span></a></sup> economists disagree on the tax policy's economic and long-term effects.<sup id="cite_ref-Piketty_13-0" class="reference"><a href="#cite_note-Piketty-13"><span class="cite-bracket">[</span>13<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-oecdgrowth_14-0" class="reference"><a href="#cite_note-oecdgrowth-14"><span class="cite-bracket">[</span>14<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-becker_15-0" class="reference"><a href="#cite_note-becker-15"><span class="cite-bracket">[</span>15<span class="cite-bracket">]</span></a></sup> One study suggests progressive taxation is positively associated with subjective well-being, while overall tax rates and government spending are not.<sup id="cite_ref-wellbeing_16-0" class="reference"><a href="#cite_note-wellbeing-16"><span class="cite-bracket">[</span>16<span class="cite-bracket">]</span></a></sup> </p> <meta property="mw:PageProp/toc" /> <div class="mw-heading mw-heading2"><h2 id="Early_examples">Early examples</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Progressive_tax&action=edit&section=1" title="Edit section: Early examples"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>In the early days of the <a href="/wiki/Roman_Republic" title="Roman Republic">Roman Republic</a>, public taxes consisted of assessments on owned wealth and property. For Roman citizens, the tax rate under normal circumstances was 1% of property value, and could sometimes climb as high as 3% in situations such as war. These taxes were levied against land, homes and other real estate, slaves, animals, personal items and monetary wealth. By 167 BC, Rome no longer needed to levy a tax against its citizens in the Italian peninsula, due to the riches acquired from conquered provinces. After considerable Roman expansion in the 1st century, Augustus Caesar introduced a wealth tax of about 1% and a flat <a href="/wiki/Poll_tax" title="Poll tax">poll tax</a> on each adult; this made the tax system less progressive, as it no longer only taxed wealth.<sup id="cite_ref-17" class="reference"><a href="#cite_note-17"><span class="cite-bracket">[</span>17<span class="cite-bracket">]</span></a></sup> In India under the <a href="/wiki/Mughal_Empire" title="Mughal Empire">Mughal Empire</a>, the Dahsala system was introduced in A.D. 1580 under the reign of <a href="/wiki/Akbar" title="Akbar">Akbar</a>. This system was introduced by Akbar's finance minister, Raja Todar Mal, who was appointed in A.D. 1573 in Gujarat. The Dahsala system is a land-revenue system (system of taxation) which helped to make the collecting system be organised on the basis of land fertility. </p> <div class="mw-heading mw-heading3"><h3 id="Modern_era">Modern era</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Progressive_tax&action=edit&section=2" title="Edit section: Modern era"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <figure class="mw-default-size" typeof="mw:File/Thumb"><a href="/wiki/File:Negative_Income_Tax.png" class="mw-file-description"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/9/9f/Negative_Income_Tax.png/220px-Negative_Income_Tax.png" decoding="async" width="220" height="127" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/9/9f/Negative_Income_Tax.png/330px-Negative_Income_Tax.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/9/9f/Negative_Income_Tax.png/440px-Negative_Income_Tax.png 2x" data-file-width="4507" data-file-height="2603" /></a><figcaption><a href="/wiki/Negative_income_tax" title="Negative income tax">Negative income tax</a></figcaption></figure> <figure class="mw-default-size mw-halign-right" typeof="mw:File/Thumb"><a href="/wiki/File:The_stratagem_alias_the_French_bug-a-bo_or_Iohn_Bull_turn%27d_scrub_(BM_1868,0808.6811).jpg" class="mw-file-description"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/1/18/The_stratagem_alias_the_French_bug-a-bo_or_Iohn_Bull_turn%27d_scrub_%28BM_1868%2C0808.6811%29.jpg/220px-The_stratagem_alias_the_French_bug-a-bo_or_Iohn_Bull_turn%27d_scrub_%28BM_1868%2C0808.6811%29.jpg" decoding="async" width="220" height="145" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/1/18/The_stratagem_alias_the_French_bug-a-bo_or_Iohn_Bull_turn%27d_scrub_%28BM_1868%2C0808.6811%29.jpg/330px-The_stratagem_alias_the_French_bug-a-bo_or_Iohn_Bull_turn%27d_scrub_%28BM_1868%2C0808.6811%29.jpg 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/1/18/The_stratagem_alias_the_French_bug-a-bo_or_Iohn_Bull_turn%27d_scrub_%28BM_1868%2C0808.6811%29.jpg/440px-The_stratagem_alias_the_French_bug-a-bo_or_Iohn_Bull_turn%27d_scrub_%28BM_1868%2C0808.6811%29.jpg 2x" data-file-width="1600" data-file-height="1054" /></a><figcaption>A caricature of <a href="/wiki/William_Pitt_the_Younger" title="William Pitt the Younger">William Pitt the Younger</a> collecting the newly introduced income tax</figcaption></figure> <p>The first modern <a href="/wiki/Income_tax" title="Income tax">income tax</a> was introduced in <a href="/wiki/Kingdom_of_Great_Britain" title="Kingdom of Great Britain">Great Britain</a> by <a href="/wiki/Prime_Minister" class="mw-redirect" title="Prime Minister">Prime Minister</a> <a href="/wiki/William_Pitt_the_Younger" title="William Pitt the Younger">William Pitt the Younger</a> in his budget of December 1798, to pay for weapons and equipment for the <a href="/wiki/French_Revolutionary_War" class="mw-redirect" title="French Revolutionary War">French Revolutionary War</a>. Pitt's new graduated (progressive) income tax began at a levy of 2 <a href="/wiki/Old_pence" class="mw-redirect" title="Old pence">old pence</a> in the <a href="/wiki/Pound_Sterling" class="mw-redirect" title="Pound Sterling">pound</a> (<style data-mw-deduplicate="TemplateStyles:r1154941027">.mw-parser-output .frac{white-space:nowrap}.mw-parser-output .frac .num,.mw-parser-output .frac .den{font-size:80%;line-height:0;vertical-align:super}.mw-parser-output .frac .den{vertical-align:sub}.mw-parser-output .sr-only{border:0;clip:rect(0,0,0,0);clip-path:polygon(0px 0px,0px 0px,0px 0px);height:1px;margin:-1px;overflow:hidden;padding:0;position:absolute;width:1px}</style><span class="frac"><span class="num">1</span>⁄<span class="den">120</span></span> or 0.83%) on annual incomes over £60 and increased up to a maximum of 2 <a href="/wiki/Shilling" title="Shilling">shillings</a> (10%) on incomes of over £200. Pitt hoped that the new income tax would raise £10 million, but actual receipts for 1799 totalled just over £6 million.<sup id="cite_ref-first_18-0" class="reference"><a href="#cite_note-first-18"><span class="cite-bracket">[</span>18<span class="cite-bracket">]</span></a></sup> </p><p>Pitt's progressive income tax was levied from 1799 to 1802 when it was abolished by <a href="/wiki/Henry_Addington" title="Henry Addington">Henry Addington</a> during the <a href="/wiki/Peace_of_Amiens" class="mw-redirect" title="Peace of Amiens">Peace of Amiens</a>. Addington had taken over as <a href="/wiki/Prime_minister" title="Prime minister">prime minister</a> in 1801, after Pitt's resignation over <a href="/wiki/Catholic_emancipation" title="Catholic emancipation">Catholic emancipation</a>. The income tax was reintroduced by Addington in 1803 when hostilities recommenced, but it was again abolished in 1816, one year after the <a href="/wiki/Battle_of_Waterloo" title="Battle of Waterloo">Battle of Waterloo</a>. </p><p>The present form of income tax in the United Kingdom was reintroduced by Sir <a href="/wiki/Robert_Peel" title="Robert Peel">Robert Peel</a> in the <a href="/wiki/Income_Tax_Act_1842" title="Income Tax Act 1842">Income Tax Act 1842</a>. Peel, as a <a href="/wiki/Conservative_Party_(UK)" title="Conservative Party (UK)">Conservative</a>, had opposed income tax in the <a href="/wiki/1841_United_Kingdom_general_election" title="1841 United Kingdom general election">1841 general election</a>, but a growing budget deficit required a new source of funds. The new income tax, based on Addington's model, was imposed on incomes above £150. Although this measure was initially intended to be temporary, it soon became a fixture of the British taxation system. A committee was formed in 1851 under <a href="/wiki/Joseph_Hume" title="Joseph Hume">Joseph Hume</a> to investigate the matter but failed to reach a clear recommendation. Despite the vociferous objection, <a href="/wiki/William_Ewart_Gladstone" title="William Ewart Gladstone">William Gladstone</a>, <a href="/wiki/Chancellor_of_the_Exchequer" title="Chancellor of the Exchequer">Chancellor of the Exchequer</a> from 1852, kept the progressive income tax, and extended it to cover the costs of the <a href="/wiki/Crimean_War" title="Crimean War">Crimean War</a>. By the 1860s, the progressive tax had become a grudgingly accepted element of the English fiscal system.<sup id="cite_ref-19" class="reference"><a href="#cite_note-19"><span class="cite-bracket">[</span>19<span class="cite-bracket">]</span></a></sup> </p><p>In the United States, the first progressive income tax was established by the <a href="/wiki/Revenue_Act_of_1862" title="Revenue Act of 1862">Revenue Act of 1862</a>. The act was signed into law by President <a href="/wiki/Abraham_Lincoln" title="Abraham Lincoln">Abraham Lincoln</a>, and replaced the <a href="/wiki/Revenue_Act_of_1861" title="Revenue Act of 1861">Revenue Act of 1861</a>, which had imposed a <a href="/wiki/Flat_tax" title="Flat tax">flat</a> income tax of 3% on annual incomes above $800. The <a href="/wiki/Sixteenth_Amendment_to_the_United_States_Constitution" title="Sixteenth Amendment to the United States Constitution">Sixteenth Amendment to the United States Constitution</a>, adopted in 1913, permitted Congress to levy all income taxes without any apportionment requirement. By the mid-20th century, most countries had implemented some form of progressive income tax.<sup id="cite_ref-20" class="reference"><a href="#cite_note-20"><span class="cite-bracket">[</span>20<span class="cite-bracket">]</span></a></sup> </p><p>Both <a href="/wiki/Karl_Marx" title="Karl Marx">Karl Marx</a> and <a href="/wiki/Friedrich_Engels" title="Friedrich Engels">Friedrich Engels</a> supported a progressive income tax.<sup id="cite_ref-21" class="reference"><a href="#cite_note-21"><span class="cite-bracket">[</span>21<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="Negative_Income_Tax">Negative Income Tax</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Progressive_tax&action=edit&section=3" title="Edit section: Negative Income Tax"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>The idea of <a href="/wiki/Negative_income_tax" title="Negative income tax">Negative Income Tax</a> (NIT) was stumbled upon and discussed by various thinkers and is most commonly attributed to <a href="/wiki/Milton_Friedman" title="Milton Friedman">Milton Friedman</a>, who made it more prominent in his 1962 work ‘Capitalism and Freedom’. The theory places itself as an alternative to the contemporary progressive tax systems which are deemed too bureaucratic and inefficient, it’s emphasized for its lower administrative costs and unitary system of providing welfare and support without discrediting the beneficiaries. It also eliminates unnecessary processes and institutions by directly providing to the substandard.<sup id="cite_ref-22" class="reference"><a href="#cite_note-22"><span class="cite-bracket">[</span>22<span class="cite-bracket">]</span></a></sup> </p><p>NIT is a system where the flow of the tax payment is inverted for salaries falling a specified threshold; Individuals surpassing the given level have to contribute money to the state, while those below are recipients of said funds. Theoretical framework of this idea could be referred back to <a href="/wiki/William_Petty" title="William Petty">William Petty</a>, <a href="/wiki/Vilfredo_Pareto" title="Vilfredo Pareto">Vilferdo Pareto</a>, and <a href="/wiki/Paul_Samuelson" title="Paul Samuelson">Paul Samuelson</a> among others. </p><p>The adjustability of subsidies given to the poor households by the system eliminates the <a href="/wiki/Welfare_trap" title="Welfare trap">welfare trap</a> issue faced by other proposals (i.e. <a href="/wiki/Means_test" title="Means test">means-test</a>). The ‘wage subsidy’ is best demonstrated by the gap between ones salary, base pay, and real income post-subsidy. Once the minimal criteria defined by the according government is met, the recipient becomes the payer. </p><p>Milton provides five other advantages to NIT. It allows households and families to sustain themselves directly from their income without having to rely on other programs or plans. Secondly, it provides cash to the recipient, which is perceived as the most superior means of support. Thirdly, Milton claims that negative income tax could replace all other supporting programs and work as the universal program on its own. Fourthly, lower administration costs associated with NIT compared to other systems. Lastly, it should not, in theory, interfere with market mechanisms unlike other government interventionist laws (i.e. <a href="/wiki/Minimum_wage_law" title="Minimum wage law">minimum wage</a>).<sup id="cite_ref-23" class="reference"><a href="#cite_note-23"><span class="cite-bracket">[</span>23<span class="cite-bracket">]</span></a></sup> </p><p>A survey conducted in 1995 established that the majority of American economists advocated for the addition of a negative income tax into the welfare system.<sup id="cite_ref-24" class="reference"><a href="#cite_note-24"><span class="cite-bracket">[</span>24<span class="cite-bracket">]</span></a></sup> The United States federal government took a key interest on the matter and between 1968 and 1982 sponsored four experiments across various states to see the effects of NIT on labor supply, income, and substitution effects. As part of the result, most participants reduced their labor supply, especially the youth by as much as four weeks. These responses may seem imminent from a generous system like NIT.<sup id="cite_ref-25" class="reference"><a href="#cite_note-25"><span class="cite-bracket">[</span>25<span class="cite-bracket">]</span></a></sup> </p><p>NIT saw extensive use under <a href="/wiki/Richard_Nixon" title="Richard Nixon">President Nixon's</a> <a href="/wiki/Family_Assistance_Plan" title="Family Assistance Plan">Family Assistance Plan</a> in 1969. It was also implemented in 1975 for the working poor through the <a href="/wiki/Earned_income_tax_credit" title="Earned income tax credit">earned income tax credit</a>.<sup id="cite_ref-26" class="reference"><a href="#cite_note-26"><span class="cite-bracket">[</span>26<span class="cite-bracket">]</span></a></sup> The system is still in power today, but differs from the original theories of Milton and his supporters. </p> <div class="mw-heading mw-heading2"><h2 id="Measuring_progressivity">Measuring progressivity</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Progressive_tax&action=edit&section=4" title="Edit section: Measuring progressivity"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Indices such as the <a href="/wiki/Suits_index" title="Suits index">Suits index</a>,<sup id="cite_ref-Suits_7-1" class="reference"><a href="#cite_note-Suits-7"><span class="cite-bracket">[</span>7<span class="cite-bracket">]</span></a></sup> <a href="/wiki/Gini_coefficient" title="Gini coefficient">Gini coefficient</a>, <a href="/wiki/Kakwani_index" title="Kakwani index">Kakwani index</a>, <a href="/wiki/Theil_index" title="Theil index">Theil index</a>, <a href="/wiki/Atkinson_index" title="Atkinson index">Atkinson index</a>, and <a href="/wiki/Hoover_index" title="Hoover index">Hoover index</a> have been created to measure the progressivity of taxation, using measures derived from <a href="/wiki/Income_inequality_metrics" title="Income inequality metrics">income distribution</a> and <a href="/wiki/Wealth_condensation" class="mw-redirect" title="Wealth condensation">wealth distribution</a>.<sup id="cite_ref-measures_27-0" class="reference"><a href="#cite_note-measures-27"><span class="cite-bracket">[</span>27<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="Marginal_and_effective_tax_rates">Marginal and effective tax rates</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Progressive_tax&action=edit&section=5" title="Edit section: Marginal and effective tax rates"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <figure class="mw-default-size" typeof="mw:File/Thumb"><a href="/wiki/File:Income_Tax_Germany_2010.png" class="mw-file-description"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/c/c1/Income_Tax_Germany_2010.png/220px-Income_Tax_Germany_2010.png" decoding="async" width="220" height="174" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/c/c1/Income_Tax_Germany_2010.png/330px-Income_Tax_Germany_2010.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/c/c1/Income_Tax_Germany_2010.png/440px-Income_Tax_Germany_2010.png 2x" data-file-width="3925" data-file-height="3100" /></a><figcaption>German marginal and average income tax rates display a progressive structure.</figcaption></figure> <style data-mw-deduplicate="TemplateStyles:r1236090951">.mw-parser-output .hatnote{font-style:italic}.mw-parser-output div.hatnote{padding-left:1.6em;margin-bottom:0.5em}.mw-parser-output .hatnote i{font-style:normal}.mw-parser-output .hatnote+link+.hatnote{margin-top:-0.5em}@media print{body.ns-0 .mw-parser-output .hatnote{display:none!important}}</style><div role="note" class="hatnote navigation-not-searchable">Main articles: <a href="/wiki/Marginal_tax_rate" class="mw-redirect" title="Marginal tax rate">Marginal tax rate</a> and <a href="/wiki/Effective_tax_rate" class="mw-redirect" title="Effective tax rate">Effective tax rate</a></div> <p>The rate of tax can be expressed in two different ways; the <i>marginal rate</i> expressed as the rate on each additional unit of income or expenditure (or last dollar spent) and the <i>effective (average) rate</i> expressed as the total tax paid divided by total income or expenditure. In most progressive tax systems, both rates will rise as the amount subject to taxation rises, though there may be ranges where the marginal rate will be constant. Usually, the average tax rate of a taxpayer will be lower than the marginal tax rate. In a system with <a href="/wiki/Refundable_tax_credit" class="mw-redirect" title="Refundable tax credit">refundable tax credits</a>, or income-tested <a href="/wiki/Welfare_benefit" class="mw-redirect" title="Welfare benefit">welfare benefits</a>, it is possible for marginal rates to fall as income rises, at lower levels of income.<sup class="noprint Inline-Template Template-Fact" style="white-space:nowrap;">[<i><a href="/wiki/Wikipedia:Citation_needed" title="Wikipedia:Citation needed"><span title="This claim needs references to reliable sources. (July 2014)">citation needed</span></a></i>]</sup> </p> <div class="mw-heading mw-heading3"><h3 id="Inflation_and_tax_brackets">Inflation and tax brackets</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Progressive_tax&action=edit&section=6" title="Edit section: Inflation and tax brackets"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Tax laws might not be accurately indexed to <a href="/wiki/Inflation" title="Inflation">inflation</a>. For example, some tax laws may ignore inflation completely. In a progressive tax system, failure to index the brackets to inflation will eventually result in effective tax increases (if inflation is sustained), as inflation in wages will increase individual income and move individuals into higher tax brackets with higher percentage rates. This phenomenon is known as <i>bracket creep</i> and can cause <a href="/wiki/Fiscal_drag" title="Fiscal drag">fiscal drag</a>.<sup class="noprint Inline-Template Template-Fact" style="white-space:nowrap;">[<i><a href="/wiki/Wikipedia:Citation_needed" title="Wikipedia:Citation needed"><span title="This claim needs references to reliable sources. (July 2014)">citation needed</span></a></i>]</sup> </p> <div class="mw-heading mw-heading2"><h2 id="Economic_effects">Economic effects</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Progressive_tax&action=edit&section=7" title="Edit section: Economic effects"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>There is debate between politicians and economists over the role of tax policy in mitigating or exacerbating wealth inequality<sup class="noprint Inline-Template Template-Fact" style="white-space:nowrap;">[<i><a href="/wiki/Wikipedia:Citation_needed" title="Wikipedia:Citation needed"><span title="This claim needs references to reliable sources. (January 2017)">citation needed</span></a></i>]</sup> and the effects on economic growth.<sup class="noprint Inline-Template Template-Fact" style="white-space:nowrap;">[<i><a href="/wiki/Wikipedia:Citation_needed" title="Wikipedia:Citation needed"><span title="This claim needs references to reliable sources. (January 2017)">citation needed</span></a></i>]</sup> </p> <div class="mw-heading mw-heading3"><h3 id="Income_equality">Income equality</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Progressive_tax&action=edit&section=8" title="Edit section: Income equality"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236090951"><div role="note" class="hatnote navigation-not-searchable">Main article: <a href="/wiki/Economic_inequality" title="Economic inequality">Economic inequality</a></div> <p>Progressive taxation has a direct effect on decreasing <a href="/wiki/Income_inequality" class="mw-redirect" title="Income inequality">income inequality</a>.<sup id="cite_ref-Moyes_12-1" class="reference"><a href="#cite_note-Moyes-12"><span class="cite-bracket">[</span>12<span class="cite-bracket">]</span></a></sup> This is especially true if taxation is used to fund <a href="/wiki/Redistribution_of_income_and_wealth" title="Redistribution of income and wealth">progressive government spending</a> such as <a href="/wiki/Transfer_payments" class="mw-redirect" title="Transfer payments">transfer payments</a> and <a href="/wiki/Social_safety_net" title="Social safety net">social safety nets</a>.<sup id="cite_ref-spirtlevel_11-1" class="reference"><a href="#cite_note-spirtlevel-11"><span class="cite-bracket">[</span>11<span class="cite-bracket">]</span></a></sup> However, the effect may be muted if the higher rates cause increased <a href="/wiki/Tax_evasion" title="Tax evasion">tax evasion</a>.<sup id="cite_ref-Moyes_12-2" class="reference"><a href="#cite_note-Moyes-12"><span class="cite-bracket">[</span>12<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-28" class="reference"><a href="#cite_note-28"><span class="cite-bracket">[</span>28<span class="cite-bracket">]</span></a></sup> When income inequality is low, <a href="/wiki/Aggregate_demand" title="Aggregate demand">aggregate demand</a> will be relatively high, because more people who want ordinary <a href="/wiki/Consumer_good" class="mw-redirect" title="Consumer good">consumer goods</a> and services will be able to afford them, while the <a href="/wiki/Labor_force" class="mw-redirect" title="Labor force">labor force</a> will not be as relatively <a href="/wiki/Monopolization" title="Monopolization">monopolized</a> by the wealthy.<sup id="cite_ref-pigou_29-0" class="reference"><a href="#cite_note-pigou-29"><span class="cite-bracket">[</span>29<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-OstryBerg_30-0" class="reference"><a href="#cite_note-OstryBerg-30"><span class="cite-bracket">[</span>30<span class="cite-bracket">]</span></a></sup> High levels of income inequality can have negative effects on long-term economic growth, employment, and <a href="/wiki/Class_conflict" title="Class conflict">class conflict</a>.<sup id="cite_ref-31" class="reference"><a href="#cite_note-31"><span class="cite-bracket">[</span>31<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-32" class="reference"><a href="#cite_note-32"><span class="cite-bracket">[</span>32<span class="cite-bracket">]</span></a></sup> Progressive taxation is often suggested as a way to mitigate the societal ills associated with higher income inequality.<sup id="cite_ref-spirtlevel_11-2" class="reference"><a href="#cite_note-spirtlevel-11"><span class="cite-bracket">[</span>11<span class="cite-bracket">]</span></a></sup> The difference between the <a href="/wiki/Gini_index" class="mw-redirect" title="Gini index">Gini index</a> for an <a href="/wiki/Income_distribution" title="Income distribution">income distribution</a> before taxation and the Gini index after taxation is an indicator for the effects of such taxation.<sup id="cite_ref-33" class="reference"><a href="#cite_note-33"><span class="cite-bracket">[</span>33<span class="cite-bracket">]</span></a></sup> </p><p>The economists <a href="/wiki/Thomas_Piketty" title="Thomas Piketty">Thomas Piketty</a> and <a href="/wiki/Emmanuel_Saez" title="Emmanuel Saez">Emmanuel Saez</a> wrote that decreased progressiveness in <a href="/wiki/Tax_policy_and_economic_inequality_in_the_United_States" title="Tax policy and economic inequality in the United States">US tax policy</a> in the post World War II era has increased income inequality by enabling the wealthy greater access to capital.<sup id="cite_ref-Piketty_13-1" class="reference"><a href="#cite_note-Piketty-13"><span class="cite-bracket">[</span>13<span class="cite-bracket">]</span></a></sup> </p><p>According to economist <a href="/wiki/Robert_H._Frank" title="Robert H. Frank">Robert H. Frank</a>, tax cuts for the wealthy are largely spent on <a href="/wiki/Positional_goods" class="mw-redirect" title="Positional goods">positional goods</a> such as larger houses and more expensive cars. Frank argues that these funds could instead pay for things like improving public education and conducting medical research,<sup id="cite_ref-frankAEA_34-0" class="reference"><a href="#cite_note-frankAEA-34"><span class="cite-bracket">[</span>34<span class="cite-bracket">]</span></a></sup> and suggests progressive taxation as an instrument for attacking <a href="/wiki/Positional_externalities" class="mw-redirect" title="Positional externalities">positional externalities</a>.<sup id="cite_ref-FrankBrook_35-0" class="reference"><a href="#cite_note-FrankBrook-35"><span class="cite-bracket">[</span>35<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="Economic_growth">Economic growth</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Progressive_tax&action=edit&section=9" title="Edit section: Economic growth"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>A report published by the OECD in 2008 presented empirical research showing a weak negative relationship between the progressivity of personal income taxes and economic growth.<sup id="cite_ref-oecdgrowth_14-1" class="reference"><a href="#cite_note-oecdgrowth-14"><span class="cite-bracket">[</span>14<span class="cite-bracket">]</span></a></sup> Describing the research, William McBride, a staff writer with the conservative <a href="/wiki/Tax_Foundation" title="Tax Foundation">Tax Foundation</a>, stated that progressivity of income taxes can undermine investment, risk-taking, entrepreneurship, and productivity because high-income earners tend to do much of the saving, investing, risk-taking, and high-productivity labor.<sup id="cite_ref-TaxGrowth_36-0" class="reference"><a href="#cite_note-TaxGrowth-36"><span class="cite-bracket">[</span>36<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-TFMcBride_37-0" class="reference"><a href="#cite_note-TFMcBride-37"><span class="cite-bracket">[</span>37<span class="cite-bracket">]</span></a></sup> In contrast, according to the <a href="/wiki/IMF" class="mw-redirect" title="IMF">IMF</a>, some advanced economies could increase progressivity in taxation for tackling inequality, without hampering growth, as long as progressivity is not excessive. The IMF also states that the average top income tax rate for OECD member countries fell from 62 percent in 1981 to 35 percent in 2015, and that in addition, tax systems are less progressive than indicated by the statutory rates, because wealthy individuals have more access to tax relief.<sup id="cite_ref-taxprogimf17_38-0" class="reference"><a href="#cite_note-taxprogimf17-38"><span class="cite-bracket">[</span>38<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading2"><h2 id="Educational_attainment">Educational attainment</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Progressive_tax&action=edit&section=10" title="Edit section: Educational attainment"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Economist <a href="/wiki/Gary_Becker" title="Gary Becker">Gary Becker</a> has described <a href="/wiki/Educational_attainment" title="Educational attainment">educational attainment</a> as the root of <a href="/wiki/Economic_mobility" title="Economic mobility">economic mobility</a>.<sup id="cite_ref-becker2_39-0" class="reference"><a href="#cite_note-becker2-39"><span class="cite-bracket">[</span>39<span class="cite-bracket">]</span></a></sup> Progressive tax rates, while raising taxes on high income, have the goal and corresponding effect of reducing the burden on low income, improving <a href="/wiki/Economic_inequality" title="Economic inequality">income equality</a>. Educational attainment is often conditional on cost and <a href="/wiki/Household_income" class="mw-redirect" title="Household income">family income</a>, which for the poor, reduces their opportunity for educational attainment.<sup id="cite_ref-40" class="reference"><a href="#cite_note-40"><span class="cite-bracket">[</span>40<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-mueller_41-0" class="reference"><a href="#cite_note-mueller-41"><span class="cite-bracket">[</span>41<span class="cite-bracket">]</span></a></sup> Increases in income for the poor and economic equality reduces the <a href="/wiki/Educational_inequality" title="Educational inequality">inequality of educational attainment</a>.<sup id="cite_ref-42" class="reference"><a href="#cite_note-42"><span class="cite-bracket">[</span>42<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-43" class="reference"><a href="#cite_note-43"><span class="cite-bracket">[</span>43<span class="cite-bracket">]</span></a></sup> Tax policy can also include progressive features that provide <a href="/wiki/Tax_incentive" title="Tax incentive">tax incentives</a> for education, such as <a href="/wiki/Tax_credit" title="Tax credit">tax credits</a> and <a href="/wiki/Tax_exemption" title="Tax exemption">tax exemptions</a> for <a href="/wiki/Scholarship" title="Scholarship">scholarships</a> and <a href="/wiki/Grant_(money)" title="Grant (money)">grants</a>.<sup id="cite_ref-44" class="reference"><a href="#cite_note-44"><span class="cite-bracket">[</span>44<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-tpcwnit_45-0" class="reference"><a href="#cite_note-tpcwnit-45"><span class="cite-bracket">[</span>45<span class="cite-bracket">]</span></a></sup> </p><p>A potentially adverse effect of progressive tax schedules is that they may reduce the incentives for educational attainment.<sup id="cite_ref-becker_15-1" class="reference"><a href="#cite_note-becker-15"><span class="cite-bracket">[</span>15<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-mueller_41-1" class="reference"><a href="#cite_note-mueller-41"><span class="cite-bracket">[</span>41<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-heckman_46-0" class="reference"><a href="#cite_note-heckman-46"><span class="cite-bracket">[</span>46<span class="cite-bracket">]</span></a></sup> By reducing the after-tax income of highly educated workers, progressive taxes can reduce the incentives for citizens to attain education, thereby lowering the overall level of <a href="/wiki/Human_capital" title="Human capital">human capital</a> in an economy.<sup id="cite_ref-becker_15-2" class="reference"><a href="#cite_note-becker-15"><span class="cite-bracket">[</span>15<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-mueller_41-2" class="reference"><a href="#cite_note-mueller-41"><span class="cite-bracket">[</span>41<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-heckman_46-1" class="reference"><a href="#cite_note-heckman-46"><span class="cite-bracket">[</span>46<span class="cite-bracket">]</span></a></sup> However, this effect can be mitigated by an education <a href="/wiki/Subsidy" title="Subsidy">subsidy</a> funded by the progressive tax.<sup id="cite_ref-47" class="reference"><a href="#cite_note-47"><span class="cite-bracket">[</span>47<span class="cite-bracket">]</span></a></sup> Theoretically, public support for government spending on higher education increases when taxation is progressive, especially when income distribution is unequal.<sup id="cite_ref-48" class="reference"><a href="#cite_note-48"><span class="cite-bracket">[</span>48<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading2"><h2 id="Opposition_and_criticism">Opposition and criticism</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Progressive_tax&action=edit&section=11" title="Edit section: Opposition and criticism"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <div class="mw-heading mw-heading3"><h3 id="Hayek's_argumentation"><span id="Hayek.27s_argumentation"></span>Hayek's argumentation</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Progressive_tax&action=edit&section=12" title="Edit section: Hayek's argumentation"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p><a href="/wiki/Friedrich_Hayek" title="Friedrich Hayek">Friedrich Hayek</a> viewed the implementation of progressive tax systems as incompatible with the principles of an open and <a href="/wiki/Liberalism" title="Liberalism">liberal society</a>. He argued that the imposition of higher taxes on higher incomes creates a bias against economic wealth and negatively impacts the incentives of the working age. His <a href="/wiki/Austrian_school_of_economics" title="Austrian school of economics">thought</a> stems from philosophical and moral theories. Hayek believed that fiscal problems are partly to its foundations in moral philosophy practiced by society. Progressive tax prohibits the incentives of free market competition, whilst the wealth is subordinated to the democratic vote of a <a href="/wiki/Majority_rule" title="Majority rule">majority</a>. This results in illegitimate transfers of political power. </p><p>Hayek believed the sweeping rise of progressive tax has risen from deceptive justifications which in reality didn't bring fruit. He claims the historical and methodological conditions gave way to the imposition of the system. The system was established from ludicrous premises and failed to attain its redistributive goals. The progressive tax failed to benefit the poor, instead the benefit fell to the <a href="/wiki/Middle_class" title="Middle class">middle class</a> who comprised the majority of voters, a majority which may push for tax changes.<sup id="cite_ref-49" class="reference"><a href="#cite_note-49"><span class="cite-bracket">[</span>49<span class="cite-bracket">]</span></a></sup> </p><p>Hayek advocated for a <a href="/wiki/Flat_tax" title="Flat tax">flat</a> (or proportional) tax rate. <a href="/wiki/Estonia" title="Estonia">Estonia</a> was one of the first countries in Europe to adapt such a tax system.<sup id="cite_ref-50" class="reference"><a href="#cite_note-50"><span class="cite-bracket">[</span>50<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="Nozick's_argumentation"><span id="Nozick.27s_argumentation"></span>Nozick's argumentation</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Progressive_tax&action=edit&section=13" title="Edit section: Nozick's argumentation"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p><a href="/wiki/Robert_Nozick" title="Robert Nozick">Robert Nozick</a> in his famous work <i><a href="/wiki/Anarchy,_State,_and_Utopia" title="Anarchy, State, and Utopia">'Anarchy, State and Utopia'</a></i> made the widely known statement: "Taxation of earnings from labor is on a par with forced labor".<sup id="cite_ref-51" class="reference"><a href="#cite_note-51"><span class="cite-bracket">[</span>51<span class="cite-bracket">]</span></a></sup> He acknowledged the difference between the previous forms of slavery, but holds the belief that it is just as immoral regardless. Nozick believed that the government should have limited role in most sectors, including the economy. He advocates for what's known as the '<a href="/wiki/Night-watchman_state" title="Night-watchman state">minimal state</a>', hence the government should not enforce 'redistribution' as it would minimize the <a href="/wiki/Income" title="Income">rewards</a> given by the free market forces. Whatever revenue is generated by taxes is to be spent on basic maintenance (i.e. road repairs).<sup id="cite_ref-52" class="reference"><a href="#cite_note-52"><span class="cite-bracket">[</span>52<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading2"><h2 id="Loopholes">Loopholes</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Progressive_tax&action=edit&section=14" title="Edit section: Loopholes"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>The current United States tax code has been criticized by many who believe that the nation's wealthiest are not paying their share. This is because the current tax system charges the individual based on <a href="/wiki/Wages" class="mw-redirect" title="Wages">wages</a> and not <a href="/wiki/Passive_income" title="Passive income">investment income</a>, an area where the <a href="/wiki/Upper-class" class="mw-redirect" title="Upper-class">upper-class</a> make most of their money. Prominent investor <a href="/wiki/Warren_Buffett" title="Warren Buffett">Warren Buffett</a> has been a strong voice in support of taxing the rich proportional to investment income as well as wages. Buffett famously pointed out that if you analyzed every employee in his office including himself, he is quoted saying, "I'll probably be the lowest paying taxpayer in the office."<sup id="cite_ref-53" class="reference"><a href="#cite_note-53"><span class="cite-bracket">[</span>53<span class="cite-bracket">]</span></a></sup> This support ultimately led to the proposal of "The Buffett Rule" by <a href="/wiki/Barack_Obama" title="Barack Obama">President Barack Obama</a> which proposed a 30% minimum tax on people making more than $1 million a year.<sup id="cite_ref-54" class="reference"><a href="#cite_note-54"><span class="cite-bracket">[</span>54<span class="cite-bracket">]</span></a></sup> The aim of the Buffett Rule was to ensure that investment income would constitute as a taxable income instead of simply wages. Ultimately, the rule was rejected by congress in March 2012. <a href="/wiki/Joe_Biden" title="Joe Biden">President Joe Biden</a> attempted to do what <a href="/wiki/Barack_Obama" title="Barack Obama">President Obama</a> could not and introduced the "Paying a Fair Share Act" which followed the Buffett's Rule philosophy. As of August 2023, the bill has not picked up steam in congress. Those that take advantage of these tax codes in the United States include some of the most wealthy and prominent. It is said that "<a href="/wiki/Jeff_Bezos" title="Jeff Bezos">Bezos</a> reportedly paid no federal income taxes at all in 2007 and 2011, while <a href="/wiki/Elon_Musk" title="Elon Musk">Musk</a> paid none in 2018."<sup id="cite_ref-55" class="reference"><a href="#cite_note-55"><span class="cite-bracket">[</span>55<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading2"><h2 id="Psychological_factors">Psychological factors</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Progressive_tax&action=edit&section=15" title="Edit section: Psychological factors"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <figure class="mw-default-size mw-halign-right" typeof="mw:File/Thumb"><a href="/wiki/File:IUSY2011_Banner_Tax_the_Rich.JPG" class="mw-file-description"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/a/a4/IUSY2011_Banner_Tax_the_Rich.JPG/220px-IUSY2011_Banner_Tax_the_Rich.JPG" decoding="async" width="220" height="165" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/a/a4/IUSY2011_Banner_Tax_the_Rich.JPG/330px-IUSY2011_Banner_Tax_the_Rich.JPG 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/a/a4/IUSY2011_Banner_Tax_the_Rich.JPG/440px-IUSY2011_Banner_Tax_the_Rich.JPG 2x" data-file-width="2560" data-file-height="1920" /></a><figcaption>"Tax The Rich" banner at an <a href="/wiki/International_Union_of_Socialist_Youth" title="International Union of Socialist Youth">International Union of Socialist Youth</a> campaign for a <a href="/wiki/Financial_transaction_tax" title="Financial transaction tax">financial transaction tax</a></figcaption></figure> <p>A 2011 study psychologists Shigehiro Oishi, Ulrich Schimmack, and <a href="/wiki/Ed_Diener" title="Ed Diener">Ed Diener</a>, using data from 54 countries, found that progressive taxation was positively associated with the subjective well-being, while overall tax rates and government spending were not. The authors added, "We found that the association between more-progressive taxation and higher levels of subjective well-being was mediated by citizens' satisfaction with <a href="/wiki/Public_goods" class="mw-redirect" title="Public goods">public goods</a>, such as education and public transportation."<sup id="cite_ref-wellbeing_16-1" class="reference"><a href="#cite_note-wellbeing-16"><span class="cite-bracket">[</span>16<span class="cite-bracket">]</span></a></sup> Tax law professor <a href="/wiki/Thomas_D._Griffith" title="Thomas D. Griffith">Thomas D. Griffith</a>, summarizing research on human happiness, has argued that because inequality in a society significantly reduces happiness, a progressive tax structure which redistributes income would increase welfare and happiness in a society.<sup id="cite_ref-happiness_56-0" class="reference"><a href="#cite_note-happiness-56"><span class="cite-bracket">[</span>56<span class="cite-bracket">]</span></a></sup> Since progressive taxation <a href="/wiki/Economic_inequality" title="Economic inequality">reduces the income</a> of high earners and is often used as a method to fund government <a href="/wiki/Social_programs" class="mw-redirect" title="Social programs">social programs</a> for low income earners, calls for increasing tax progressivity have sometimes been labeled as <a href="/wiki/Envy" title="Envy">envy</a> or <a href="/wiki/Class_conflict" title="Class conflict">class warfare</a>,<sup class="noprint Inline-Template" style="margin-left:0.1em; white-space:nowrap;">[<i><a href="/wiki/Wikipedia:Please_clarify" title="Wikipedia:Please clarify"><span title="Seems to be a non-sequitur how we could logically arrive at "envy" or "class-warfare" from a simple wish of reducing inequality. It is not as obvious as the text seems to somehow imply. (February 2024)">clarification needed</span></a></i>]</sup><sup id="cite_ref-FrankBrook_35-1" class="reference"><a href="#cite_note-FrankBrook-35"><span class="cite-bracket">[</span>35<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-classwar_57-0" class="reference"><a href="#cite_note-classwar-57"><span class="cite-bracket">[</span>57<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-classwar2_58-0" class="reference"><a href="#cite_note-classwar2-58"><span class="cite-bracket">[</span>58<span class="cite-bracket">]</span></a></sup> while others may describe such actions as fair or a form of <a href="/wiki/Social_justice" title="Social justice">social justice</a>.<sup id="cite_ref-classwar2_58-1" class="reference"><a href="#cite_note-classwar2-58"><span class="cite-bracket">[</span>58<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-socialjust_59-0" class="reference"><a href="#cite_note-socialjust-59"><span class="cite-bracket">[</span>59<span class="cite-bracket">]</span></a></sup> </p><p>Even with studies that conclude that a progressive tax can be positively associated with the increased well-being of certain individuals, experts point out that many wealthy democracies are often hesitant to enforce progressive taxes. A study conducted by Yale political scientist <a href="/wiki/Kenneth_Scheve" title="Kenneth Scheve">Kenneth Scheve</a> and <a href="/wiki/David_Stasavage" title="David Stasavage">David Stasavage</a> of New York University published in the <a href="/wiki/Comparative_Political_Studies" title="Comparative Political Studies">Comparative Political Studies</a> journal helps explains why that is. Their research findings concluded that voters hold the belief that all citizens should be treated equally with regards to taxation regardless of the income that they bring in. The authors point to this reasoning as one of the main reasons certain countries refuse to raise taxes on the wealthier despite rising inequality. <a href="/wiki/Kenneth_Scheve" title="Kenneth Scheve">Kenneth Scheve</a> is quoted saying, “Progressive taxation is a powerful policy tool for responding to rising inequality, but we found that wealthy democracies don’t resort to it very often.” The study results result from studies conducted in the United Kingdom, United States, and Germany. Contrary to a progressive tax, some voters argue that a fair tax system should take into account whether individuals earned their wealth through hard work compared to others. This perspective emphasizes equal-treatment fairness norms, which suggest that all citizens should be treated equally in areas such as voting rights and legal protections. Accordingly, these voters believe that everyone should pay the same tax rate, mirroring the concept of equal treatment. While progressive tax policies may address income inequality in certain countries, there is a significant segment of the population that opposes them based on this notion of political equality. This opposition may hinder the formation of a consensus to address inequality by raising taxes on higher incomes and wealth.<sup id="cite_ref-60" class="reference"><a href="#cite_note-60"><span class="cite-bracket">[</span>60<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading2"><h2 id="Computation">Computation</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Progressive_tax&action=edit&section=16" title="Edit section: Computation"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <figure class="mw-default-size" typeof="mw:File/Thumb"><a href="/wiki/File:Taxa_Real_de_IRS_2012-2013.svg" class="mw-file-description"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/c/c5/Taxa_Real_de_IRS_2012-2013.svg/220px-Taxa_Real_de_IRS_2012-2013.svg.png" decoding="async" width="220" height="151" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/c/c5/Taxa_Real_de_IRS_2012-2013.svg/330px-Taxa_Real_de_IRS_2012-2013.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/c/c5/Taxa_Real_de_IRS_2012-2013.svg/440px-Taxa_Real_de_IRS_2012-2013.svg.png 2x" data-file-width="770" data-file-height="528" /></a><figcaption>The function which defines the progressive approach to an income tax, may be mathematically defined as a <a href="/wiki/Piecewise_function" title="Piecewise function">piecewise function</a>. In every piece (<a href="/wiki/Tax_bracket" title="Tax bracket">tax bracket</a>), it must be computed cumulatively, considering the taxes which had already been computed to the previous tax brackets. Pictured is the effective income tax for Portugal in 2012 and 2013.</figcaption></figure> <p>There are two common ways of computing a progressive tax, corresponding to <a href="/wiki/Point%E2%80%93slope_form" class="mw-redirect" title="Point–slope form">point–slope form</a> and <a href="/wiki/Slope%E2%80%93intercept_form" class="mw-redirect" title="Slope–intercept form">slope–intercept form</a> of the equation for the applicable bracket. These compute the tax either as the tax on the bottom amount of the bracket <i>plus</i> the tax on the marginal amount <i>within</i> the bracket; or the tax on the entire amount (<i>at</i> the marginal rate), <i>minus</i> the amount that this overstates tax on the bottom end of the bracket. </p><p>For example, suppose there are tax brackets of 10%, 20%, and 30%, where the 10% rate applies to income from <span class="nowrap"><span data-sort-value="7000100000000000000♠"></span>$1 to 10,000</span>; the 20% rate applies to income from <span class="nowrap"><span data-sort-value="7004100010000000000♠"></span>$10,001 to 20,000</span>; and the 30% rate applies to all income above <span class="nowrap"><span data-sort-value="7004200000000000000♠"></span>$20,000</span>. In that case the tax on <span class="nowrap"><span data-sort-value="7004200000000000000♠"></span>$20,000</span> of income (computed by adding up tax in each bracket) is <span class="mwe-math-element"><span class="mwe-math-mathml-inline mwe-math-mathml-a11y" style="display: none;"><math xmlns="http://www.w3.org/1998/Math/MathML" alttext="{\displaystyle 10\%\times \$10,000+20\%\times \$10,000=\$1,000+\$2,000=\$3,000}"> <semantics> <mrow class="MJX-TeXAtom-ORD"> <mstyle displaystyle="true" scriptlevel="0"> <mn>10</mn> <mi mathvariant="normal">%</mi> <mo>×</mo> <mi mathvariant="normal">$</mi> <mn>10</mn> <mo>,</mo> <mn>000</mn> <mo>+</mo> <mn>20</mn> <mi mathvariant="normal">%</mi> <mo>×</mo> <mi mathvariant="normal">$</mi> <mn>10</mn> <mo>,</mo> <mn>000</mn> <mo>=</mo> <mi mathvariant="normal">$</mi> <mn>1</mn> <mo>,</mo> <mn>000</mn> <mo>+</mo> <mi mathvariant="normal">$</mi> <mn>2</mn> <mo>,</mo> <mn>000</mn> <mo>=</mo> <mi mathvariant="normal">$</mi> <mn>3</mn> <mo>,</mo> <mn>000</mn> </mstyle> </mrow> <annotation encoding="application/x-tex">{\displaystyle 10\%\times \$10,000+20\%\times \$10,000=\$1,000+\$2,000=\$3,000}</annotation> </semantics> </math></span><img src="https://wikimedia.org/api/rest_v1/media/math/render/svg/286a618359e185e1dee79a78449eed697dc3542c" class="mwe-math-fallback-image-inline mw-invert skin-invert" aria-hidden="true" style="vertical-align: -0.671ex; width:62.636ex; height:2.676ex;" alt="{\displaystyle 10\%\times \$10,000+20\%\times \$10,000=\$1,000+\$2,000=\$3,000}"></span>. The tax on $25,000 of income could then be computed two ways. Using point–slope form (tax on bottom amount plus tax on marginal amount) yields: <span class="mwe-math-element"><span class="mwe-math-mathml-display mwe-math-mathml-a11y" style="display: none;"><math display="block" xmlns="http://www.w3.org/1998/Math/MathML" alttext="{\displaystyle \$3,000+(\$25,000-\$20,000)\times 30\%=\$1,500+\$3,000=\$4,500.}"> <semantics> <mrow class="MJX-TeXAtom-ORD"> <mstyle displaystyle="true" scriptlevel="0"> <mi mathvariant="normal">$</mi> <mn>3</mn> <mo>,</mo> <mn>000</mn> <mo>+</mo> <mo stretchy="false">(</mo> <mi mathvariant="normal">$</mi> <mn>25</mn> <mo>,</mo> <mn>000</mn> <mo>−</mo> <mi mathvariant="normal">$</mi> <mn>20</mn> <mo>,</mo> <mn>000</mn> <mo stretchy="false">)</mo> <mo>×</mo> <mn>30</mn> <mi mathvariant="normal">%</mi> <mo>=</mo> <mi mathvariant="normal">$</mi> <mn>1</mn> <mo>,</mo> <mn>500</mn> <mo>+</mo> <mi mathvariant="normal">$</mi> <mn>3</mn> <mo>,</mo> <mn>000</mn> <mo>=</mo> <mi mathvariant="normal">$</mi> <mn>4</mn> <mo>,</mo> <mn>500.</mn> </mstyle> </mrow> <annotation encoding="application/x-tex">{\displaystyle \$3,000+(\$25,000-\$20,000)\times 30\%=\$1,500+\$3,000=\$4,500.}</annotation> </semantics> </math></span><img src="https://wikimedia.org/api/rest_v1/media/math/render/svg/bcd4e1febe17aa3458a5d103696f748e6aab15d0" class="mwe-math-fallback-image-display mw-invert skin-invert" aria-hidden="true" style="vertical-align: -0.838ex; width:67.678ex; height:2.843ex;" alt="{\displaystyle \$3,000+(\$25,000-\$20,000)\times 30\%=\$1,500+\$3,000=\$4,500.}"></span> Geometrically, the line for tax on the top bracket passes through the point <span class="mwe-math-element"><span class="mwe-math-mathml-inline mwe-math-mathml-a11y" style="display: none;"><math xmlns="http://www.w3.org/1998/Math/MathML" alttext="{\displaystyle (\$20,000,\$3,000)}"> <semantics> <mrow class="MJX-TeXAtom-ORD"> <mstyle displaystyle="true" scriptlevel="0"> <mo stretchy="false">(</mo> <mi mathvariant="normal">$</mi> <mn>20</mn> <mo>,</mo> <mn>000</mn> <mo>,</mo> <mi mathvariant="normal">$</mi> <mn>3</mn> <mo>,</mo> <mn>000</mn> <mo stretchy="false">)</mo> </mstyle> </mrow> <annotation encoding="application/x-tex">{\displaystyle (\$20,000,\$3,000)}</annotation> </semantics> </math></span><img src="https://wikimedia.org/api/rest_v1/media/math/render/svg/0672122e4614666235c33b0c53c5dbe3968e018d" class="mwe-math-fallback-image-inline mw-invert skin-invert" aria-hidden="true" style="vertical-align: -0.838ex; width:17.698ex; height:2.843ex;" alt="{\displaystyle (\$20,000,\$3,000)}"></span> and has a slope of 0.3 (30%). </p><p>Alternatively, 30% tax on $20,000 yields <span class="mwe-math-element"><span class="mwe-math-mathml-inline mwe-math-mathml-a11y" style="display: none;"><math xmlns="http://www.w3.org/1998/Math/MathML" alttext="{\displaystyle 30\%\times \$20,000=\$6,000}"> <semantics> <mrow class="MJX-TeXAtom-ORD"> <mstyle displaystyle="true" scriptlevel="0"> <mn>30</mn> <mi mathvariant="normal">%</mi> <mo>×</mo> <mi mathvariant="normal">$</mi> <mn>20</mn> <mo>,</mo> <mn>000</mn> <mo>=</mo> <mi mathvariant="normal">$</mi> <mn>6</mn> <mo>,</mo> <mn>000</mn> </mstyle> </mrow> <annotation encoding="application/x-tex">{\displaystyle 30\%\times \$20,000=\$6,000}</annotation> </semantics> </math></span><img src="https://wikimedia.org/api/rest_v1/media/math/render/svg/8310f1010b7a9ba948b774811727bf2007afab06" class="mwe-math-fallback-image-inline mw-invert skin-invert" aria-hidden="true" style="vertical-align: -0.671ex; width:25.055ex; height:2.676ex;" alt="{\displaystyle 30\%\times \$20,000=\$6,000}"></span>, which overstates tax on the bottom end of the top bracket by <span class="mwe-math-element"><span class="mwe-math-mathml-inline mwe-math-mathml-a11y" style="display: none;"><math xmlns="http://www.w3.org/1998/Math/MathML" alttext="{\displaystyle \$6,000-\$3,000=\$3,000}"> <semantics> <mrow class="MJX-TeXAtom-ORD"> <mstyle displaystyle="true" scriptlevel="0"> <mi mathvariant="normal">$</mi> <mn>6</mn> <mo>,</mo> <mn>000</mn> <mo>−</mo> <mi mathvariant="normal">$</mi> <mn>3</mn> <mo>,</mo> <mn>000</mn> <mo>=</mo> <mi mathvariant="normal">$</mi> <mn>3</mn> <mo>,</mo> <mn>000</mn> </mstyle> </mrow> <annotation encoding="application/x-tex">{\displaystyle \$6,000-\$3,000=\$3,000}</annotation> </semantics> </math></span><img src="https://wikimedia.org/api/rest_v1/media/math/render/svg/14fd47164636274f1fcd6f917b05157f5ef184b2" class="mwe-math-fallback-image-inline mw-invert skin-invert" aria-hidden="true" style="vertical-align: -0.671ex; width:26.478ex; height:2.676ex;" alt="{\displaystyle \$6,000-\$3,000=\$3,000}"></span>, so using slope–intercept form yields: <span class="mwe-math-element"><span class="mwe-math-mathml-display mwe-math-mathml-a11y" style="display: none;"><math display="block" xmlns="http://www.w3.org/1998/Math/MathML" alttext="{\displaystyle \$25,000\times 30\%-\$3,000=\$7,500-\$3,000=\$4,500.}"> <semantics> <mrow class="MJX-TeXAtom-ORD"> <mstyle displaystyle="true" scriptlevel="0"> <mi mathvariant="normal">$</mi> <mn>25</mn> <mo>,</mo> <mn>000</mn> <mo>×</mo> <mn>30</mn> <mi mathvariant="normal">%</mi> <mo>−</mo> <mi mathvariant="normal">$</mi> <mn>3</mn> <mo>,</mo> <mn>000</mn> <mo>=</mo> <mi mathvariant="normal">$</mi> <mn>7</mn> <mo>,</mo> <mn>500</mn> <mo>−</mo> <mi mathvariant="normal">$</mi> <mn>3</mn> <mo>,</mo> <mn>000</mn> <mo>=</mo> <mi mathvariant="normal">$</mi> <mn>4</mn> <mo>,</mo> <mn>500.</mn> </mstyle> </mrow> <annotation encoding="application/x-tex">{\displaystyle \$25,000\times 30\%-\$3,000=\$7,500-\$3,000=\$4,500.}</annotation> </semantics> </math></span><img src="https://wikimedia.org/api/rest_v1/media/math/render/svg/e749a17678ee047cd81cce0655f78a7c72ec1819" class="mwe-math-fallback-image-display mw-invert skin-invert" aria-hidden="true" style="vertical-align: -0.671ex; width:55.019ex; height:2.676ex;" alt="{\displaystyle \$25,000\times 30\%-\$3,000=\$7,500-\$3,000=\$4,500.}"></span> Geometrically, the line for tax on the top bracket intercepts the <i>y</i>-axis at −$3,000 – it passes through the point <span class="mwe-math-element"><span class="mwe-math-mathml-inline mwe-math-mathml-a11y" style="display: none;"><math xmlns="http://www.w3.org/1998/Math/MathML" alttext="{\displaystyle (0,-\$3,000)}"> <semantics> <mrow class="MJX-TeXAtom-ORD"> <mstyle displaystyle="true" scriptlevel="0"> <mo stretchy="false">(</mo> <mn>0</mn> <mo>,</mo> <mo>−</mo> <mi mathvariant="normal">$</mi> <mn>3</mn> <mo>,</mo> <mn>000</mn> <mo stretchy="false">)</mo> </mstyle> </mrow> <annotation encoding="application/x-tex">{\displaystyle (0,-\$3,000)}</annotation> </semantics> </math></span><img src="https://wikimedia.org/api/rest_v1/media/math/render/svg/5183a3c54093b2eeddaa41687dd73a0339cc8bed" class="mwe-math-fallback-image-inline mw-invert skin-invert" aria-hidden="true" style="vertical-align: -0.838ex; width:12.66ex; height:2.843ex;" alt="{\displaystyle (0,-\$3,000)}"></span> – and has a slope of 0.3 (30%). </p><p>In the United States, the first form was used through 2003, for example (for the 2003 15% Single bracket):<sup id="cite_ref-61" class="reference"><a href="#cite_note-61"><span class="cite-bracket">[</span>61<span class="cite-bracket">]</span></a></sup> </p> <ul><li>If the amount on Form 1040, line 40 [Taxable Income], is: <i>Over—</i> 7,000</li> <li><i>But not over—</i> 28,400</li> <li>Enter on Form 1040, line 41 [Tax] $700.00 + 15%</li> <li><i>of the amount over—</i> 7,000</li></ul> <p>From 2004, this changed to the second form, for example (for the 2004 28% Single bracket):<sup id="cite_ref-62" class="reference"><a href="#cite_note-62"><span class="cite-bracket">[</span>62<span class="cite-bracket">]</span></a></sup> </p> <ul><li><b>Taxable income.</b> If line 42 is— At least <span class="nowrap"><span data-sort-value="7005100000000000000♠"></span>$100,000</span> but not over <span class="nowrap"><span data-sort-value="7005146750000000000♠"></span>$146,750</span></li> <li><b>(a)</b> Enter the amount from line 42</li> <li><b>(b)</b> Multiplication amount × 28% (.28)</li> <li><b>(c)</b> Multiply (a) by (b)</li> <li><b>(d)</b> Subtraction amount <span class="nowrap"><span data-sort-value="7003537300000000000♠"></span>$5,373.00</span></li> <li><b>Tax.</b> Subtract (d) from (c). Enter the result here and on Form 1040, line 43</li></ul> <div class="mw-heading mw-heading2"><h2 id="Examples">Examples</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Progressive_tax&action=edit&section=17" title="Edit section: Examples"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <figure class="mw-default-size" typeof="mw:File/Thumb"><a href="/wiki/File:Average_US_Federal_Tax_Rates_1979_to_2013.png" class="mw-file-description"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/8/8c/Average_US_Federal_Tax_Rates_1979_to_2013.png/300px-Average_US_Federal_Tax_Rates_1979_to_2013.png" decoding="async" width="300" height="161" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/8/8c/Average_US_Federal_Tax_Rates_1979_to_2013.png/450px-Average_US_Federal_Tax_Rates_1979_to_2013.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/8/8c/Average_US_Federal_Tax_Rates_1979_to_2013.png/600px-Average_US_Federal_Tax_Rates_1979_to_2013.png 2x" data-file-width="1036" data-file-height="556" /></a><figcaption>Distribution of US federal taxes from 1979 to 2013, based on CBO estimates<sup id="cite_ref-CBO_2010_63-0" class="reference"><a href="#cite_note-CBO_2010-63"><span class="cite-bracket">[</span>63<span class="cite-bracket">]</span></a></sup></figcaption></figure> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236090951"><div role="note" class="hatnote navigation-not-searchable">See also: <a href="/wiki/Tax_rates_around_the_world" class="mw-redirect" title="Tax rates around the world">Tax rates around the world</a></div> <p>Most systems around the world contain progressive aspects. When taxable income falls within a particular <a href="/wiki/Tax_bracket" title="Tax bracket">tax bracket</a>, the individual pays the listed percentage of tax <i>on each dollar that falls within that monetary range</i>. For example, a person in the U.S. who earned <span style="white-space: nowrap">$10,000</span> US of <a href="/wiki/Taxable_income" title="Taxable income">taxable income</a> (income after adjustments, deductions, and exemptions) would be liable for 10% of each dollar earned from the 1st dollar to the 7,550th dollar, and then for 15% of each dollar earned from the 7,551st dollar to the 10,000th dollar, for a total of <span style="white-space: nowrap">$1,122</span>.50. </p><p>In the <a href="/wiki/United_States" title="United States">United States</a>, there are seven income tax brackets ranging from 10% to 39.6% above an untaxed level of income based on the <a href="/wiki/Personal_exemption_(United_States)" class="mw-redirect" title="Personal exemption (United States)">personal exemption</a> and usually various other tax exemptions, such as the <a href="/wiki/Earned_Income_Tax_Credit" class="mw-redirect" title="Earned Income Tax Credit">Earned Income Tax Credit</a> and home mortgage payments. The federal tax rates for individual taxpayers in the <a href="/wiki/United_States" title="United States">United States</a> for the tax year 2021 are as follows: 10% from <a href="/wiki/United_States_dollar" title="United States dollar">$</a>0 to <span style="white-space: nowrap">$9,950</span>; 12% from <span style="white-space: nowrap">$9,950</span> to <span style="white-space: nowrap">$40,525</span>; 22% from <span style="white-space: nowrap">$40,525</span> to <span style="white-space: nowrap">$86,375</span>; 24% from <span style="white-space: nowrap">$86,375</span> to <span style="white-space: nowrap">$164,925</span>; 32% from <span style="white-space: nowrap">$164,925</span> to <span style="white-space: nowrap">$209,425</span>; 35% from <span style="white-space: nowrap">$209,425</span> to <span style="white-space: nowrap">$523,600</span>; and 37% from <span style="white-space: nowrap">$523,600</span> and over.<sup id="cite_ref-64" class="reference"><a href="#cite_note-64"><span class="cite-bracket">[</span>64<span class="cite-bracket">]</span></a></sup> The US federal tax system also includes deductions for state and local taxes for lower income households which mitigates what are sometimes regressive taxes, particularly <a href="/wiki/Property_tax_in_the_United_States" title="Property tax in the United States">property taxes</a>. Higher income households are subject to the <a href="/wiki/Alternative_minimum_tax" title="Alternative minimum tax">alternative minimum tax</a> that limits deductions and sets a flat tax rate of 26% to 28% with the higher rate commencing at <span style="white-space: nowrap">$175,000</span> in income. There are also deduction phaseouts starting at <span style="white-space: nowrap">$112,500</span> for single filers. The net effect is increased progressivity that completely limits deductions for state and local taxes and certain other credits for individuals earning more than <span style="white-space: nowrap">$306,300</span>.<sup id="cite_ref-65" class="reference"><a href="#cite_note-65"><span class="cite-bracket">[</span>65<span class="cite-bracket">]</span></a></sup> In order to counteract regressive state and local taxes, many US states implement progressive income taxes.<sup id="cite_ref-66" class="reference"><a href="#cite_note-66"><span class="cite-bracket">[</span>66<span class="cite-bracket">]</span></a></sup> 32 states and the District of Columbia have graduated-rate income taxes.<sup id="cite_ref-67" class="reference"><a href="#cite_note-67"><span class="cite-bracket">[</span>67<span class="cite-bracket">]</span></a></sup> The brackets differ across <a href="/wiki/State_income_tax" title="State income tax">states</a>. </p><p>There has been a hefty decline in progressivity of the United States federal tax system since the 1960s. The two periods with the largest tax progressivity reductions occurred under <a href="/wiki/Presidency_of_Ronald_Reagan" title="Presidency of Ronald Reagan">the Reagan administration</a> in the 1980s and <a href="/wiki/Presidency_of_George_W._Bush" title="Presidency of George W. Bush">the Bush administration</a> in the 2000s.<sup id="cite_ref-68" class="reference"><a href="#cite_note-68"><span class="cite-bracket">[</span>68<span class="cite-bracket">]</span></a></sup> The <a href="/wiki/Tax_Cuts_and_Jobs_Act_of_2017" class="mw-redirect" title="Tax Cuts and Jobs Act of 2017">Tax Cuts and Jobs Act of 2017</a> implemented by <a href="/wiki/Donald_Trump" title="Donald Trump">President Trump</a> greatly affected the United States tax system. The act took steps to dramatically lower taxes for high-income households, open deduction loopholes for businesses, and cut the <a href="/wiki/Corporate_tax_in_the_United_States" title="Corporate tax in the United States">federal corporate tax</a> rate down to 21 percent.<sup id="cite_ref-69" class="reference"><a href="#cite_note-69"><span class="cite-bracket">[</span>69<span class="cite-bracket">]</span></a></sup> It maintained the structure of seven tax brackets for personal income but lowered five of the seven by one percent or more.<sup id="cite_ref-70" class="reference"><a href="#cite_note-70"><span class="cite-bracket">[</span>70<span class="cite-bracket">]</span></a></sup> For example, after the <a href="/wiki/Tax_Cuts_and_Jobs_Act_of_2017" class="mw-redirect" title="Tax Cuts and Jobs Act of 2017">Tax Cuts and Jobs Act of 2017</a> was implemented, in 2017, a married couple with a total income of $250,000 after deductions would have faced a tax rate of 33%. However, by 2023 and 2024, their highest tax rate would have decreased to 24%. This change would have resulted in a notable disparity in their take-home pay compared to previous years.<sup id="cite_ref-71" class="reference"><a href="#cite_note-71"><span class="cite-bracket">[</span>71<span class="cite-bracket">]</span></a></sup> </p><p><a href="/wiki/Albania" title="Albania">Albania</a> transitioned from a flat tax to a progressive tax in 2014.<sup id="cite_ref-Kraja_72-0" class="reference"><a href="#cite_note-Kraja-72"><span class="cite-bracket">[</span>72<span class="cite-bracket">]</span></a></sup> Kraja, Lirëza and Morelli<sup id="cite_ref-Kraja_72-1" class="reference"><a href="#cite_note-Kraja-72"><span class="cite-bracket">[</span>72<span class="cite-bracket">]</span></a></sup> have concluded that while a progressive tax framework may be more effective in achieving policy objectives like reducing income inequality and boosting government tax revenue, policymakers must carefully weigh its impact on investment and entrepreneurship and implement strong tax administration and enforcement measures to combat tax evasion within a progressive tax framework. </p><p><a href="/wiki/Belgium" title="Belgium">Belgium</a> has the following personal income tax rates (for the income year 2021): 25% from <a href="/wiki/Euro" title="Euro">EUR€</a>0 to €13,540; 40% from €13,540 to €23,900; 45% from €23,900 to €41,360; and 50% from €41,360 and any amount over.<sup id="cite_ref-73" class="reference"><a href="#cite_note-73"><span class="cite-bracket">[</span>73<span class="cite-bracket">]</span></a></sup> </p><p><a href="/wiki/Canada" title="Canada">Canada</a> has the following federal tax rates on income (for the year 2021): 15% from <a href="/wiki/Canadian_dollar" title="Canadian dollar">C$</a>0 to <span style="white-space: nowrap">$49,020</span>; 20.5% from <span style="white-space: nowrap">$49,020</span> to <span style="white-space: nowrap">$98,040</span>; 26% from <span style="white-space: nowrap">$98,040</span> to <span style="white-space: nowrap">$151,978</span>; 29% from <span style="white-space: nowrap">$151,978</span> to <span style="white-space: nowrap">$216,511</span>; and 33% on income over <span style="white-space: nowrap">$216,511</span>.<sup id="cite_ref-74" class="reference"><a href="#cite_note-74"><span class="cite-bracket">[</span>74<span class="cite-bracket">]</span></a></sup> </p><p><a href="/wiki/Denmark" title="Denmark">Denmark</a> has the following state tax rates regarding personal income: 12.11% for the bottom tax base; 15% for the top tax base, or income exceeding <a href="/wiki/Danish_krone" title="Danish krone">DKK</a> 544,800. Additional taxes, such as the municipal tax (which has a country average of 24.971%), the labour market tax, and the church tax, are also applied to individual's income.<sup id="cite_ref-75" class="reference"><a href="#cite_note-75"><span class="cite-bracket">[</span>75<span class="cite-bracket">]</span></a></sup> </p><p><a href="/wiki/Germany" title="Germany">Germany</a> has the following personal income tax rates for a single taxpayer (for the 2020 tax year): 0% up to <a href="/wiki/Euro" title="Euro">EUR</a><a href="/wiki/Euro_sign" title="Euro sign">€</a>9,744; 14-42% from €9,744 to €57,918; 42% from €57,918 to €274,612; and 45% for €274,612 and any amount over.<sup id="cite_ref-76" class="reference"><a href="#cite_note-76"><span class="cite-bracket">[</span>76<span class="cite-bracket">]</span></a></sup> </p><p><a href="/wiki/Indonesia" title="Indonesia">Indonesia</a> has implemented progressive vehicular taxes at the municipal level in <a href="/wiki/Cimahi" title="Cimahi">Cimahi</a> and <a href="/wiki/Palembang" title="Palembang">Palembang</a>,<sup id="cite_ref-77" class="reference"><a href="#cite_note-77"><span class="cite-bracket">[</span>77<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-78" class="reference"><a href="#cite_note-78"><span class="cite-bracket">[</span>78<span class="cite-bracket">]</span></a></sup> which had a significant impact of the progressive tax system on the local income of the municipality. </p><p><a href="/wiki/Norway" title="Norway">Norway</a> has the following personal income tax rates (for the year 2020): 1.9% from <a href="/wiki/Norwegian_krone" title="Norwegian krone">NOK</a>180,800 to NOK254,500; 4.2% from NOK254,500 to NOK639,750; 13.2% from NOK639,750 to NOK999,550; and 16.2% from NOK999,550 and above.<sup id="cite_ref-79" class="reference"><a href="#cite_note-79"><span class="cite-bracket">[</span>79<span class="cite-bracket">]</span></a></sup> </p><p><a href="/wiki/Sweden" title="Sweden">Sweden</a> has the following state income tax brackets for natural persons: 0% on income up to <a href="/wiki/Swedish_krona" title="Swedish krona">SEK</a> 413,200; 20% from SEK 413,200 to SEK 591,600; and 25% from SEK 591,600 and any amount over.<sup id="cite_ref-80" class="reference"><a href="#cite_note-80"><span class="cite-bracket">[</span>80<span class="cite-bracket">]</span></a></sup> </p><p>The <a href="/wiki/United_Kingdom" title="United Kingdom">United Kingdom</a> has the following income tax rates: 0% from <a href="/wiki/Pound_sterling" title="Pound sterling">£</a>0 to £12,570; 20% from £12,571 to £50,270; 40% from £50,271 to £150,000; and 45% from £150,000 and over.<sup id="cite_ref-81" class="reference"><a href="#cite_note-81"><span class="cite-bracket">[</span>81<span class="cite-bracket">]</span></a></sup> In Scotland, however, there are more tax brackets than in other UK countries. <a href="/wiki/Scotland" title="Scotland">Scotland</a> has the following additional income tax brackets: 19% from £12,571 to £14,667; 20% from £14,667 to £25,296; 21% from £25,297 to £43,662; 41% from £43,663 to £150,000; and 46% for any amount over £150,000.<sup id="cite_ref-82" class="reference"><a href="#cite_note-82"><span class="cite-bracket">[</span>82<span class="cite-bracket">]</span></a></sup> </p><p><a href="/wiki/New_Zealand" title="New Zealand">New Zealand</a> has the following income tax brackets: 10.5% up to <span style="white-space: nowrap"><a href="/wiki/New_Zealand_dollar" title="New Zealand dollar">NZ$</a>14,000</span>; 17.5% from <span style="white-space: nowrap">NZ$14,001</span> to <span style="white-space: nowrap">NZ$48,000</span>; 30% from <span style="white-space: nowrap">NZ$48,001</span> to <span style="white-space: nowrap">NZ$70,000</span>; 33% from <span style="white-space: nowrap">NZ$70,001</span> to <span style="white-space: nowrap">NZ$180,000</span>; 39% for any amount over <span style="white-space: nowrap">NZ$180,000</span>; and 45% when the employee does not complete a declaration form.<sup id="cite_ref-NZ_83-0" class="reference"><a href="#cite_note-NZ-83"><span class="cite-bracket">[</span>83<span class="cite-bracket">]</span></a></sup> All values are in New Zealand dollars and exclude the earner levy. </p><p><a href="/wiki/Australia" title="Australia">Australia</a> has the following progressive income tax rates (for the 2012–2013 financial year): 0% effective up to <span style="white-space: nowrap"><a href="/wiki/Australian_dollar" title="Australian dollar">A$</a>18,200</span>; 19% from <span style="white-space: nowrap">A$18,201</span> to <span style="white-space: nowrap">A$37,000</span>; 32.5% from <span style="white-space: nowrap">A$37,001</span> to <span style="white-space: nowrap">A$80,000</span>; 37% from <span style="white-space: nowrap">A$80,001</span> to <span style="white-space: nowrap">A$180,000</span>; and 45% for any amount over <span style="white-space: nowrap">A$180,000</span>.<sup id="cite_ref-AUS_84-0" class="reference"><a href="#cite_note-AUS-84"><span class="cite-bracket">[</span>84<span class="cite-bracket">]</span></a></sup> </p><p><a href="/wiki/Italy" title="Italy">Italy</a> also follows a progressive tax blueprint. As of October 2020, the progressive tax rates in Italy are outlined as follows. Income between 0 and €15,000 – 23%, €15,000 – €28,000 – 25%, €28,000 – €50,000 – 35%, €50,000 and over – 43%.<sup id="cite_ref-85" class="reference"><a href="#cite_note-85"><span class="cite-bracket">[</span>85<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading2"><h2 id="See_also">See also</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Progressive_tax&action=edit&section=18" title="Edit section: See also"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <style data-mw-deduplicate="TemplateStyles:r1184024115">.mw-parser-output .div-col{margin-top:0.3em;column-width:30em}.mw-parser-output .div-col-small{font-size:90%}.mw-parser-output .div-col-rules{column-rule:1px solid #aaa}.mw-parser-output .div-col dl,.mw-parser-output .div-col ol,.mw-parser-output .div-col ul{margin-top:0}.mw-parser-output .div-col li,.mw-parser-output .div-col dd{page-break-inside:avoid;break-inside:avoid-column}</style><div class="div-col" style="column-width: 30em;"> <ul><li><a href="/wiki/Compound_empowerment" title="Compound empowerment">Compound empowerment</a></li> <li><a href="/wiki/Democratic_socialism" title="Democratic socialism">Democratic socialism</a> – Socialism emphasising democracy</li> <li><a href="/wiki/Economic_progressivism" title="Economic progressivism">Economic progressivism</a> – Political and economic philosophy</li> <li><a href="/wiki/Equity_(economics)#Taxation" title="Equity (economics)">Equity in taxation</a> – Economic concept of fairness</li> <li><a href="/wiki/Income_tax" title="Income tax">Income tax</a> – Tax based on taxable income</li> <li><a href="/wiki/Optimal_tax" title="Optimal tax">Optimal tax</a> – Field of study</li> <li><a href="/wiki/Redistribution_of_income_and_wealth" title="Redistribution of income and wealth">Redistribution of income and wealth</a> – Political philosophy</li> <li><a href="/wiki/Robin_Hood_effect" title="Robin Hood effect">Robin Hood effect</a> – Economic occurrence</li> <li><a href="/wiki/Social_democracy" title="Social democracy">Social democracy</a> – Political ideology within the socialist movement</li> <li><a href="/wiki/Suits_index" title="Suits index">Suits index</a> – Measure of tax progressiveness</li> <li><a href="/wiki/Laffer_curve" title="Laffer curve">Taxable income elasticity</a> – Representation of the relationship between taxation and government revenue</li> <li><a href="/wiki/Tax_bracket" title="Tax bracket">Tax bracket</a> – Division at which a tax rate changes</li> <li><a href="/wiki/Tax_evasion" title="Tax evasion">Tax evasion</a> – Financial crime</li> <li><a href="/wiki/Tax_incidence" title="Tax incidence">Tax incidence</a> – Measure of the economic effect of a tax</li> <li><a href="/wiki/X_tax" title="X tax">X tax</a> – A form of consumption tax</li></ul> <p><b>Contrasting models</b>: </p> <ul><li><a href="/wiki/Proportional_tax" title="Proportional tax">Proportional tax</a> – Fixed fraction of source</li> <li><a href="/wiki/Regressive_tax" title="Regressive tax">Regressive tax</a> – Higher tax ratio on poorer sources</li></ul></div> <div class="mw-heading mw-heading2"><h2 id="References">References</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Progressive_tax&action=edit&section=19" title="Edit section: References"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <style data-mw-deduplicate="TemplateStyles:r1239543626">.mw-parser-output .reflist{margin-bottom:0.5em;list-style-type:decimal}@media screen{.mw-parser-output .reflist{font-size:90%}}.mw-parser-output .reflist .references{font-size:100%;margin-bottom:0;list-style-type:inherit}.mw-parser-output .reflist-columns-2{column-width:30em}.mw-parser-output .reflist-columns-3{column-width:25em}.mw-parser-output .reflist-columns{margin-top:0.3em}.mw-parser-output .reflist-columns ol{margin-top:0}.mw-parser-output .reflist-columns li{page-break-inside:avoid;break-inside:avoid-column}.mw-parser-output .reflist-upper-alpha{list-style-type:upper-alpha}.mw-parser-output .reflist-upper-roman{list-style-type:upper-roman}.mw-parser-output .reflist-lower-alpha{list-style-type:lower-alpha}.mw-parser-output .reflist-lower-greek{list-style-type:lower-greek}.mw-parser-output .reflist-lower-roman{list-style-type:lower-roman}</style><div class="reflist"> <div class="mw-references-wrap mw-references-columns"><ol class="references"> <li id="cite_note-1"><span class="mw-cite-backlink"><b><a href="#cite_ref-1">^</a></b></span> <span class="reference-text"><a rel="nofollow" class="external text" href="http://www.merriam-webster.com/dictionary/Progressive">"progressive"</a>. <i>Merriam–Webster</i>. "(4b): increasing in rate as the base increases"</span> </li> <li id="cite_note-:0-2"><span class="mw-cite-backlink"><b><a href="#cite_ref-:0_2-0">^</a></b></span> <span class="reference-text"><style data-mw-deduplicate="TemplateStyles:r1238218222">.mw-parser-output cite.citation{font-style:inherit;word-wrap:break-word}.mw-parser-output .citation q{quotes:"\"""\"""'""'"}.mw-parser-output .citation:target{background-color:rgba(0,127,255,0.133)}.mw-parser-output .id-lock-free.id-lock-free a{background:url("//upload.wikimedia.org/wikipedia/commons/6/65/Lock-green.svg")right 0.1em center/9px no-repeat}.mw-parser-output .id-lock-limited.id-lock-limited a,.mw-parser-output .id-lock-registration.id-lock-registration a{background:url("//upload.wikimedia.org/wikipedia/commons/d/d6/Lock-gray-alt-2.svg")right 0.1em center/9px no-repeat}.mw-parser-output .id-lock-subscription.id-lock-subscription a{background:url("//upload.wikimedia.org/wikipedia/commons/a/aa/Lock-red-alt-2.svg")right 0.1em center/9px no-repeat}.mw-parser-output .cs1-ws-icon a{background:url("//upload.wikimedia.org/wikipedia/commons/4/4c/Wikisource-logo.svg")right 0.1em center/12px no-repeat}body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-free a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-limited a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-registration a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-subscription a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .cs1-ws-icon a{background-size:contain;padding:0 1em 0 0}.mw-parser-output .cs1-code{color:inherit;background:inherit;border:none;padding:inherit}.mw-parser-output .cs1-hidden-error{display:none;color:var(--color-error,#d33)}.mw-parser-output .cs1-visible-error{color:var(--color-error,#d33)}.mw-parser-output .cs1-maint{display:none;color:#085;margin-left:0.3em}.mw-parser-output .cs1-kern-left{padding-left:0.2em}.mw-parser-output .cs1-kern-right{padding-right:0.2em}.mw-parser-output .citation .mw-selflink{font-weight:inherit}@media screen{.mw-parser-output .cs1-format{font-size:95%}html.skin-theme-clientpref-night .mw-parser-output .cs1-maint{color:#18911f}}@media screen and (prefers-color-scheme:dark){html.skin-theme-clientpref-os .mw-parser-output .cs1-maint{color:#18911f}}</style><cite class="citation encyclopaedia cs1"><a rel="nofollow" class="external text" href="https://web.archive.org/web/20090209142138/http://www.bartleby.com/61/69/P0586900.html">"progressive"</a>. <i>American Heritage Dictionary of the English Language</i> (4th ed.). Archived from <a rel="nofollow" class="external text" href="http://www.bartleby.com/61/69/P0586900.html">the original</a> on 9 February 2009. <q>(6). Increasing in rate as the taxable amount increases</q></cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=bookitem&rft.atitle=progressive&rft.btitle=American+Heritage+Dictionary+of+the+English+Language&rft.edition=4th&rft_id=http%3A%2F%2Fwww.bartleby.com%2F61%2F69%2FP0586900.html&rfr_id=info%3Asid%2Fen.wikipedia.org%3AProgressive+tax" class="Z3988"></span></span> </li> <li id="cite_note-3"><span class="mw-cite-backlink"><b><a href="#cite_ref-3">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="http://wordnetweb.princeton.edu/perl/webwn?s=progressive+tax&sub=Search+WordNet&o2=&o0=1&o8=1&o1=1&o7=&o5=&o9=&o6=&o3=&o4=&h=">"progressive tax"</a>. <i>WordNet</i>. Princeton University<span class="reference-accessdate">. Retrieved <span class="nowrap">17 February</span> 2023</span>. <q>progressive tax, graduated tax (any tax in which the rate increases as the amount subject to taxation increases)</q></cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=WordNet&rft.atitle=progressive+tax&rft_id=http%3A%2F%2Fwordnetweb.princeton.edu%2Fperl%2Fwebwn%3Fs%3Dprogressive%2Btax%26sub%3DSearch%2BWordNet%26o2%3D%26o0%3D1%26o8%3D1%26o1%3D1%26o7%3D%26o5%3D%26o9%3D%26o6%3D%26o3%3D%26o4%3D%26h%3D&rfr_id=info%3Asid%2Fen.wikipedia.org%3AProgressive+tax" class="Z3988"></span></span> </li> <li id="cite_note-Sommerfeld-4"><span class="mw-cite-backlink">^ <a href="#cite_ref-Sommerfeld_4-0"><sup><i><b>a</b></i></sup></a> <a href="#cite_ref-Sommerfeld_4-1"><sup><i><b>b</b></i></sup></a></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFSommerfeldMadeoAndersonJackson1992" class="citation book cs1">Sommerfeld, Ray M.; Madeo, Silvia A.; Anderson, Kenneth E.; Jackson, Betty R. (1992). <i>Concepts of Taxation</i>. Fort Worth, Texas: Dryden Press.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=book&rft.btitle=Concepts+of+Taxation&rft.place=Fort+Worth%2C+Texas&rft.pub=Dryden+Press&rft.date=1992&rft.aulast=Sommerfeld&rft.aufirst=Ray+M.&rft.au=Madeo%2C+Silvia+A.&rft.au=Anderson%2C+Kenneth+E.&rft.au=Jackson%2C+Betty+R.&rfr_id=info%3Asid%2Fen.wikipedia.org%3AProgressive+tax" class="Z3988"></span></span> </li> <li id="cite_note-Hyman-5"><span class="mw-cite-backlink"><b><a href="#cite_ref-Hyman_5-0">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFHyman1990" class="citation book cs1">Hyman, David M. (1990). <i>Public Finance: A Contemporary Application of Theory to Policy</i> (3rd ed.). Chicago, Illinois: Dryden Press.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=book&rft.btitle=Public+Finance%3A+A+Contemporary+Application+of+Theory+to+Policy&rft.place=Chicago%2C+Illinois&rft.edition=3rd&rft.pub=Dryden+Press&rft.date=1990&rft.aulast=Hyman&rft.aufirst=David+M.&rfr_id=info%3Asid%2Fen.wikipedia.org%3AProgressive+tax" class="Z3988"></span></span> </li> <li id="cite_note-James-6"><span class="mw-cite-backlink"><b><a href="#cite_ref-James_6-0">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFJames1998" class="citation book cs1">James, Simon (1998). <i>A Dictionary of Taxation</i>. Northampton, Massachusetts: Edgar Elgar.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=book&rft.btitle=A+Dictionary+of+Taxation&rft.place=Northampton%2C+Massachusetts&rft.pub=Edgar+Elgar&rft.date=1998&rft.aulast=James&rft.aufirst=Simon&rfr_id=info%3Asid%2Fen.wikipedia.org%3AProgressive+tax" class="Z3988"></span></span> </li> <li id="cite_note-Suits-7"><span class="mw-cite-backlink">^ <a href="#cite_ref-Suits_7-0"><sup><i><b>a</b></i></sup></a> <a href="#cite_ref-Suits_7-1"><sup><i><b>b</b></i></sup></a></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFSuits1977" class="citation journal cs1">Suits, Daniel B. (September 1977). "Measurement of Tax Progressivity". <i>American Economic Review</i>. <b>67</b> (4): 747–752. <a href="/wiki/JSTOR_(identifier)" class="mw-redirect" title="JSTOR (identifier)">JSTOR</a> <a rel="nofollow" class="external text" href="https://www.jstor.org/stable/1813408">1813408</a>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=article&rft.jtitle=American+Economic+Review&rft.atitle=Measurement+of+Tax+Progressivity&rft.volume=67&rft.issue=4&rft.pages=747-752&rft.date=1977-09&rft_id=https%3A%2F%2Fwww.jstor.org%2Fstable%2F1813408%23id-name%3DJSTOR&rft.aulast=Suits&rft.aufirst=Daniel+B.&rfr_id=info%3Asid%2Fen.wikipedia.org%3AProgressive+tax" class="Z3988"></span></span> </li> <li id="cite_note-understandingtaxes-8"><span class="mw-cite-backlink"><b><a href="#cite_ref-understandingtaxes_8-0">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://web.archive.org/web/20070816190910/https://www.irs.gov/app/understandingTaxes/jsp/whys/lp/IWT5L1lp.jsp">"Internal Revenue Service"</a>. Archived from the original on 16 August 2007<span class="reference-accessdate">. Retrieved <span class="nowrap">27 March</span> 2009</span>. <q>The luxury tax is a progressive tax – it takes more from the wealthy than from the poor.</q></cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Internal+Revenue+Service&rft_id=https%3A%2F%2Fwww.irs.gov%2Fapp%2FunderstandingTaxes%2Fjsp%2Fwhys%2Flp%2FIWT5L1lp.jsp&rfr_id=info%3Asid%2Fen.wikipedia.org%3AProgressive+tax" class="Z3988"></span><span class="cs1-maint citation-comment"><code class="cs1-code">{{<a href="/wiki/Template:Cite_web" title="Template:Cite web">cite web</a>}}</code>: CS1 maint: bot: original URL status unknown (<a href="/wiki/Category:CS1_maint:_bot:_original_URL_status_unknown" title="Category:CS1 maint: bot: original URL status unknown">link</a>)</span></span> </li> <li id="cite_note-luxury-9"><span class="mw-cite-backlink"><b><a href="#cite_ref-luxury_9-0">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation encyclopaedia cs1"><a rel="nofollow" class="external text" href="https://archive.today/20120707094214/http://concise.britannica.com/ebc/article-9370763/luxury-tax">"Luxury tax"</a>. <i>Britannica Online Encyclopedia</i>. Archived from <a rel="nofollow" class="external text" href="http://concise.britannica.com/ebc/article-9370763/luxury-tax">the original</a> on 7 July 2012. <q>Excise levy on goods or services considered to be luxuries rather than necessities. Modern examples are taxes on jewelry and perfume. Luxury taxes may be levied with the intent of taxing the rich ...</q></cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=bookitem&rft.atitle=Luxury+tax&rft.btitle=Britannica+Online+Encyclopedia&rft_id=http%3A%2F%2Fconcise.britannica.com%2Febc%2Farticle-9370763%2Fluxury-tax&rfr_id=info%3Asid%2Fen.wikipedia.org%3AProgressive+tax" class="Z3988"></span></span> </li> <li id="cite_note-exempt-10"><span class="mw-cite-backlink"><b><a href="#cite_ref-exempt_10-0">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFSchaefer1969" class="citation journal cs1">Schaefer, Jeffrey M. (September 1969). "Clothing Exemptions and Sales Tax Regressivity". <i><a href="/wiki/The_American_Economic_Review" class="mw-redirect" title="The American Economic Review">The American Economic Review</a></i>. <b>59</b> (4). Part 1, pp. 596–599. <a href="/wiki/JSTOR_(identifier)" class="mw-redirect" title="JSTOR (identifier)">JSTOR</a> <a rel="nofollow" class="external text" href="https://www.jstor.org/stable/1813222">1813222</a>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=article&rft.jtitle=The+American+Economic+Review&rft.atitle=Clothing+Exemptions+and+Sales+Tax+Regressivity&rft.volume=59&rft.issue=4&rft.pages=Part+1%2C+pp.+596-599&rft.date=1969-09&rft_id=https%3A%2F%2Fwww.jstor.org%2Fstable%2F1813222%23id-name%3DJSTOR&rft.aulast=Schaefer&rft.aufirst=Jeffrey+M.&rfr_id=info%3Asid%2Fen.wikipedia.org%3AProgressive+tax" class="Z3988"></span></span> </li> <li id="cite_note-spirtlevel-11"><span class="mw-cite-backlink">^ <a href="#cite_ref-spirtlevel_11-0"><sup><i><b>a</b></i></sup></a> <a href="#cite_ref-spirtlevel_11-1"><sup><i><b>b</b></i></sup></a> <a href="#cite_ref-spirtlevel_11-2"><sup><i><b>c</b></i></sup></a></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFPickettWilkinson2011" class="citation book cs1">Pickett, Kate; Wilkinson, Richard (26 April 2011). <i>The Spirit Level: Why Greater Equality Makes Societies Stronger</i>. Bloomsbury. <a href="/wiki/ISBN_(identifier)" class="mw-redirect" title="ISBN (identifier)">ISBN</a> <a href="/wiki/Special:BookSources/978-1-60819-341-7" title="Special:BookSources/978-1-60819-341-7"><bdi>978-1-60819-341-7</bdi></a>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=book&rft.btitle=The+Spirit+Level%3A+Why+Greater+Equality+Makes+Societies+Stronger&rft.pub=Bloomsbury&rft.date=2011-04-26&rft.isbn=978-1-60819-341-7&rft.aulast=Pickett&rft.aufirst=Kate&rft.au=Wilkinson%2C+Richard&rfr_id=info%3Asid%2Fen.wikipedia.org%3AProgressive+tax" class="Z3988"></span></span> </li> <li id="cite_note-Moyes-12"><span class="mw-cite-backlink">^ <a href="#cite_ref-Moyes_12-0"><sup><i><b>a</b></i></sup></a> <a href="#cite_ref-Moyes_12-1"><sup><i><b>b</b></i></sup></a> <a href="#cite_ref-Moyes_12-2"><sup><i><b>c</b></i></sup></a></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFMoyes1988" class="citation journal cs1">Moyes, P. (1988). "A note on minimally progressive taxation and absolute income inequality". <i>Social Choice and Welfare</i>. <b>5</b> (2–3): 227–234. <a href="/wiki/Doi_(identifier)" class="mw-redirect" title="Doi (identifier)">doi</a>:<a rel="nofollow" class="external text" href="https://doi.org/10.1007%2FBF00735763">10.1007/BF00735763</a>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=article&rft.jtitle=Social+Choice+and+Welfare&rft.atitle=A+note+on+minimally+progressive+taxation+and+absolute+income+inequality&rft.volume=5&rft.issue=2%E2%80%933&rft.pages=227-234&rft.date=1988&rft_id=info%3Adoi%2F10.1007%2FBF00735763&rft.aulast=Moyes&rft.aufirst=P.&rfr_id=info%3Asid%2Fen.wikipedia.org%3AProgressive+tax" class="Z3988"></span></span> </li> <li id="cite_note-Piketty-13"><span class="mw-cite-backlink">^ <a href="#cite_ref-Piketty_13-0"><sup><i><b>a</b></i></sup></a> <a href="#cite_ref-Piketty_13-1"><sup><i><b>b</b></i></sup></a></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFPikettySaez2003" class="citation journal cs1">Piketty, Thomas; Saez, Emmanuel (2003). <a rel="nofollow" class="external text" href="http://elsa.berkeley.edu/~saez/pikettyqje.pdf">"Income Inequality in the United States, 1913–1998"</a> <span class="cs1-format">(PDF)</span>. <i>Quarterly Journal of Economics</i>. <b>CXVIII</b> (1st ed.).</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=article&rft.jtitle=Quarterly+Journal+of+Economics&rft.atitle=Income+Inequality+in+the+United+States%2C+1913%E2%80%931998&rft.volume=CXVIII&rft.date=2003&rft.aulast=Piketty&rft.aufirst=Thomas&rft.au=Saez%2C+Emmanuel&rft_id=http%3A%2F%2Felsa.berkeley.edu%2F~saez%2Fpikettyqje.pdf&rfr_id=info%3Asid%2Fen.wikipedia.org%3AProgressive+tax" class="Z3988"></span></span> </li> <li id="cite_note-oecdgrowth-14"><span class="mw-cite-backlink">^ <a href="#cite_ref-oecdgrowth_14-0"><sup><i><b>a</b></i></sup></a> <a href="#cite_ref-oecdgrowth_14-1"><sup><i><b>b</b></i></sup></a></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFArnold2008" class="citation web cs1">Arnold, Jens (14 October 2008). <a rel="nofollow" class="external text" href="https://web.archive.org/web/20131016165858/http://search.oecd.org/officialdocuments/displaydocumentpdf/?doclanguage=en&cote=eco%2Fwkp%282008%2951">"Do Tax Structures Affect Aggregate Economic Growth? Empirical Evidence From A Panel of OECD Countries"</a>. OECD. Archived from <a rel="nofollow" class="external text" href="http://search.oecd.org/officialdocuments/displaydocumentpdf/?doclanguage=en&cote=eco/wkp(2008)51">the original</a> on 16 October 2013<span class="reference-accessdate">. Retrieved <span class="nowrap">2 January</span> 2014</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Do+Tax+Structures+Affect+Aggregate+Economic+Growth%3F+Empirical+Evidence+From+A+Panel+of+OECD+Countries&rft.pub=OECD&rft.date=2008-10-14&rft.aulast=Arnold&rft.aufirst=Jens&rft_id=http%3A%2F%2Fsearch.oecd.org%2Fofficialdocuments%2Fdisplaydocumentpdf%2F%3Fdoclanguage%3Den%26cote%3Deco%2Fwkp%282008%2951&rfr_id=info%3Asid%2Fen.wikipedia.org%3AProgressive+tax" class="Z3988"></span></span> </li> <li id="cite_note-becker-15"><span class="mw-cite-backlink">^ <a href="#cite_ref-becker_15-0"><sup><i><b>a</b></i></sup></a> <a href="#cite_ref-becker_15-1"><sup><i><b>b</b></i></sup></a> <a href="#cite_ref-becker_15-2"><sup><i><b>c</b></i></sup></a></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFBeckerMurphy2007" class="citation web cs1">Becker, Gary S.; Murphy, Kevin M. (May 2007). <a rel="nofollow" class="external text" href="https://web.archive.org/web/20140102212816/http://www.american.com/archive/2007/may-june-magazine-contents/the-upside-of-income-inequality/">"The Upside of Income Inequality"</a>. <a href="/wiki/American_Enterprise_Institute" title="American Enterprise Institute">American Enterprise Institute</a>. Archived from <a rel="nofollow" class="external text" href="http://www.american.com/archive/2007/may-june-magazine-contents/the-upside-of-income-inequality">the original</a> on January 2, 2014<span class="reference-accessdate">. Retrieved <span class="nowrap">January 8,</span> 2014</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=The+Upside+of+Income+Inequality&rft.pub=American+Enterprise+Institute&rft.date=2007-05&rft.aulast=Becker&rft.aufirst=Gary+S.&rft.au=Murphy%2C+Kevin+M.&rft_id=http%3A%2F%2Fwww.american.com%2Farchive%2F2007%2Fmay-june-magazine-contents%2Fthe-upside-of-income-inequality&rfr_id=info%3Asid%2Fen.wikipedia.org%3AProgressive+tax" class="Z3988"></span></span> </li> <li id="cite_note-wellbeing-16"><span class="mw-cite-backlink">^ <a href="#cite_ref-wellbeing_16-0"><sup><i><b>a</b></i></sup></a> <a href="#cite_ref-wellbeing_16-1"><sup><i><b>b</b></i></sup></a></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFOishiSchimmackDiener2012" class="citation journal cs1">Oishi, Shigehiro; Schimmack, Ulrich; <a href="/wiki/Ed_Diener" title="Ed Diener">Diener, Ed</a> (2012). "Progressive Taxation and the Subjective Well-Being of Nations". <i><a href="/wiki/Psychological_Science" title="Psychological Science">Psychological Science</a></i>. <b>23</b> (1): 86–92. <a href="/wiki/Doi_(identifier)" class="mw-redirect" title="Doi (identifier)">doi</a>:<a rel="nofollow" class="external text" href="https://doi.org/10.1177%2F0956797611420882">10.1177/0956797611420882</a>. <a href="/wiki/PMID_(identifier)" class="mw-redirect" title="PMID (identifier)">PMID</a> <a rel="nofollow" class="external text" href="https://pubmed.ncbi.nlm.nih.gov/22157676">22157676</a>. <a href="/wiki/S2CID_(identifier)" class="mw-redirect" title="S2CID (identifier)">S2CID</a> <a rel="nofollow" class="external text" href="https://api.semanticscholar.org/CorpusID:8211113">8211113</a>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=article&rft.jtitle=Psychological+Science&rft.atitle=Progressive+Taxation+and+the+Subjective+Well-Being+of+Nations&rft.volume=23&rft.issue=1&rft.pages=86-92&rft.date=2012&rft_id=https%3A%2F%2Fapi.semanticscholar.org%2FCorpusID%3A8211113%23id-name%3DS2CID&rft_id=info%3Apmid%2F22157676&rft_id=info%3Adoi%2F10.1177%2F0956797611420882&rft.aulast=Oishi&rft.aufirst=Shigehiro&rft.au=Schimmack%2C+Ulrich&rft.au=Diener%2C+Ed&rfr_id=info%3Asid%2Fen.wikipedia.org%3AProgressive+tax" class="Z3988"></span></span> </li> <li id="cite_note-17"><span class="mw-cite-backlink"><b><a href="#cite_ref-17">^</a></b></span> <span class="reference-text"><a rel="nofollow" class="external text" href="http://www.unrv.com/economy/roman-taxes.php">Roman Taxes</a>. Unrv.com. Retrieved on 2014-04-12.</span> </li> <li id="cite_note-first-18"><span class="mw-cite-backlink"><b><a href="#cite_ref-first_18-0">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://web.archive.org/web/20130729121134/http://www.hmrc.gov.uk/history/taxhis1.htm">"A tax to beat Napoleon"</a>. HM Revenue & Customs. Archived from <a rel="nofollow" class="external text" href="http://www.hmrc.gov.uk/history/taxhis1.htm">the original</a> on 29 July 2013<span class="reference-accessdate">. Retrieved <span class="nowrap">18 February</span> 2023</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=A+tax+to+beat+Napoleon&rft.pub=HM+Revenue+%26+Customs&rft_id=http%3A%2F%2Fwww.hmrc.gov.uk%2Fhistory%2Ftaxhis1.htm&rfr_id=info%3Asid%2Fen.wikipedia.org%3AProgressive+tax" class="Z3988"></span></span> </li> <li id="cite_note-19"><span class="mw-cite-backlink"><b><a href="#cite_ref-19">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFBank2011" class="citation book cs1">Bank, Steven A. (2011). <a rel="nofollow" class="external text" href="https://books.google.com/books?id=TECRHKm4WYQC"><i>Anglo-American Corporate Taxation: Tracing the Common Roots of Divergent Approaches</i></a>. Cambridge University Press. pp. 28–29. <a href="/wiki/ISBN_(identifier)" class="mw-redirect" title="ISBN (identifier)">ISBN</a> <a href="/wiki/Special:BookSources/978-1-139-50259-7" title="Special:BookSources/978-1-139-50259-7"><bdi>978-1-139-50259-7</bdi></a>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=book&rft.btitle=Anglo-American+Corporate+Taxation%3A+Tracing+the+Common+Roots+of+Divergent+Approaches&rft.pages=28-29&rft.pub=Cambridge+University+Press&rft.date=2011&rft.isbn=978-1-139-50259-7&rft.aulast=Bank&rft.aufirst=Steven+A.&rft_id=https%3A%2F%2Fbooks.google.com%2Fbooks%3Fid%3DTECRHKm4WYQC&rfr_id=info%3Asid%2Fen.wikipedia.org%3AProgressive+tax" class="Z3988"></span></span> </li> <li id="cite_note-20"><span class="mw-cite-backlink"><b><a href="#cite_ref-20">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFJames2011" class="citation journal cs1">James, Kathryn (2011). "Exploring the Origins and Global Rise of VAT". <i>Journal of Economics</i>. <b>35</b> (4): 15–22. <a href="/wiki/SSRN_(identifier)" class="mw-redirect" title="SSRN (identifier)">SSRN</a> <a rel="nofollow" class="external text" href="https://papers.ssrn.com/sol3/papers.cfm?abstract_id=2291281">2291281</a>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=article&rft.jtitle=Journal+of+Economics&rft.atitle=Exploring+the+Origins+and+Global+Rise+of+VAT&rft.volume=35&rft.issue=4&rft.pages=15-22&rft.date=2011&rft_id=https%3A%2F%2Fpapers.ssrn.com%2Fsol3%2Fpapers.cfm%3Fabstract_id%3D2291281%23id-name%3DSSRN&rft.aulast=James&rft.aufirst=Kathryn&rfr_id=info%3Asid%2Fen.wikipedia.org%3AProgressive+tax" class="Z3988"></span></span> </li> <li id="cite_note-21"><span class="mw-cite-backlink"><b><a href="#cite_ref-21">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFIreland2019" class="citation journal cs1">Ireland, David (8 July 2019). <a rel="nofollow" class="external text" href="https://brill.com/view/journals/hima/27/2/article-p188_6.xml">"What Marxist Tax Policies Actually Look Like"</a>. <i>Historical Materialism</i>. <b>27</b> (2): 188–221. <a href="/wiki/Doi_(identifier)" class="mw-redirect" title="Doi (identifier)">doi</a>:<span class="id-lock-free" title="Freely accessible"><a rel="nofollow" class="external text" href="https://doi.org/10.1163%2F1569206X-00001543">10.1163/1569206X-00001543</a></span>. <a href="/wiki/ISSN_(identifier)" class="mw-redirect" title="ISSN (identifier)">ISSN</a> <a rel="nofollow" class="external text" href="https://search.worldcat.org/issn/1465-4466">1465-4466</a>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=article&rft.jtitle=Historical+Materialism&rft.atitle=What+Marxist+Tax+Policies+Actually+Look+Like&rft.volume=27&rft.issue=2&rft.pages=188-221&rft.date=2019-07-08&rft_id=info%3Adoi%2F10.1163%2F1569206X-00001543&rft.issn=1465-4466&rft.aulast=Ireland&rft.aufirst=David&rft_id=https%3A%2F%2Fbrill.com%2Fview%2Fjournals%2Fhima%2F27%2F2%2Farticle-p188_6.xml&rfr_id=info%3Asid%2Fen.wikipedia.org%3AProgressive+tax" class="Z3988"></span></span> </li> <li id="cite_note-22"><span class="mw-cite-backlink"><b><a href="#cite_ref-22">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://mitsloan.mit.edu/ideas-made-to-matter/negative-income-tax-explained">"Negative income tax, explained | MIT Sloan"</a>. <i>mitsloan.mit.edu</i>. 24 April 2024<span class="reference-accessdate">. Retrieved <span class="nowrap">26 April</span> 2024</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=mitsloan.mit.edu&rft.atitle=Negative+income+tax%2C+explained+%7C+MIT+Sloan&rft.date=2024-04-24&rft_id=https%3A%2F%2Fmitsloan.mit.edu%2Fideas-made-to-matter%2Fnegative-income-tax-explained&rfr_id=info%3Asid%2Fen.wikipedia.org%3AProgressive+tax" class="Z3988"></span></span> </li> <li id="cite_note-23"><span class="mw-cite-backlink"><b><a href="#cite_ref-23">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFMoffitt2003" class="citation journal cs1">Moffitt, Robert A (1 August 2003). <a rel="nofollow" class="external text" href="https://pubs.aeaweb.org/doi/10.1257/089533003769204380">"The Negative Income Tax and the Evolution of U.S. Welfare Policy"</a>. <i>Journal of Economic Perspectives</i>. <b>17</b> (3): 119–140. <a href="/wiki/Doi_(identifier)" class="mw-redirect" title="Doi (identifier)">doi</a>:<a rel="nofollow" class="external text" href="https://doi.org/10.1257%2F089533003769204380">10.1257/089533003769204380</a>. <a href="/wiki/ISSN_(identifier)" class="mw-redirect" title="ISSN (identifier)">ISSN</a> <a rel="nofollow" class="external text" href="https://search.worldcat.org/issn/0895-3309">0895-3309</a>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=article&rft.jtitle=Journal+of+Economic+Perspectives&rft.atitle=The+Negative+Income+Tax+and+the+Evolution+of+U.S.+Welfare+Policy&rft.volume=17&rft.issue=3&rft.pages=119-140&rft.date=2003-08-01&rft_id=info%3Adoi%2F10.1257%2F089533003769204380&rft.issn=0895-3309&rft.aulast=Moffitt&rft.aufirst=Robert+A&rft_id=https%3A%2F%2Fpubs.aeaweb.org%2Fdoi%2F10.1257%2F089533003769204380&rfr_id=info%3Asid%2Fen.wikipedia.org%3AProgressive+tax" class="Z3988"></span></span> </li> <li id="cite_note-24"><span class="mw-cite-backlink"><b><a href="#cite_ref-24">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFAlstonKearlVaughan1992" class="citation journal cs1">Alston, Richard M.; <a href="/wiki/James_R._Kearl" title="James R. Kearl">Kearl, J.R.</a>; Vaughan, Michael B. (May 1992). <a rel="nofollow" class="external text" href="https://www.weber.edu/wsuimages/AcademicAffairs/ProvostItems/global.pdf">"<span class="cs1-kern-left"></span>"Is There a Consensus Among Economists in the 1990's?"<span class="cs1-kern-right"></span>"</a> <span class="cs1-format">(PDF)</span>. <i><a href="/wiki/The_American_Economic_Review" class="mw-redirect" title="The American Economic Review">The American Economic Review</a></i>. <b>82</b> (2). <a href="/wiki/American_Economic_Association" title="American Economic Association">American Economic Association</a>: 203–209.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=article&rft.jtitle=The+American+Economic+Review&rft.atitle=%22Is+There+a+Consensus+Among+Economists+in+the+1990%27s%3F%22&rft.volume=82&rft.issue=2&rft.pages=203-209&rft.date=1992-05&rft.aulast=Alston&rft.aufirst=Richard+M.&rft.au=Kearl%2C+J.R.&rft.au=Vaughan%2C+Michael+B.&rft_id=https%3A%2F%2Fwww.weber.edu%2Fwsuimages%2FAcademicAffairs%2FProvostItems%2Fglobal.pdf&rfr_id=info%3Asid%2Fen.wikipedia.org%3AProgressive+tax" class="Z3988"></span></span> </li> <li id="cite_note-25"><span class="mw-cite-backlink"><b><a href="#cite_ref-25">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFRobins1985" class="citation journal cs1">Robins, Philip K. (1985). <a rel="nofollow" class="external text" href="https://www.jstor.org/stable/145685">"A Comparison of the Labor Supply Findings from the Four Negative Income Tax Experiments"</a>. <i>The Journal of Human Resources</i>. <b>20</b> (4): 567–582. <a href="/wiki/Doi_(identifier)" class="mw-redirect" title="Doi (identifier)">doi</a>:<a rel="nofollow" class="external text" href="https://doi.org/10.2307%2F145685">10.2307/145685</a>. <a href="/wiki/ISSN_(identifier)" class="mw-redirect" title="ISSN (identifier)">ISSN</a> <a rel="nofollow" class="external text" href="https://search.worldcat.org/issn/0022-166X">0022-166X</a>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=article&rft.jtitle=The+Journal+of+Human+Resources&rft.atitle=A+Comparison+of+the+Labor+Supply+Findings+from+the+Four+Negative+Income+Tax+Experiments&rft.volume=20&rft.issue=4&rft.pages=567-582&rft.date=1985&rft_id=info%3Adoi%2F10.2307%2F145685&rft.issn=0022-166X&rft.aulast=Robins&rft.aufirst=Philip+K.&rft_id=https%3A%2F%2Fwww.jstor.org%2Fstable%2F145685&rfr_id=info%3Asid%2Fen.wikipedia.org%3AProgressive+tax" class="Z3988"></span></span> </li> <li id="cite_note-26"><span class="mw-cite-backlink"><b><a href="#cite_ref-26">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFHamilton2010" class="citation journal cs1">Hamilton, Jonathan H. (1 April 2010). <a rel="nofollow" class="external text" href="https://go.gale.com/ps/i.do?p=AONE&sw=w&issn=00384038&v=2.1&it=r&id=GALE%7CA225580507&sid=googleScholar&linkaccess=abs">"Optimal tax theory: the journey from the negative income tax to the earned income tax credit"</a>. <i>Southern Economic Journal</i>. <b>76</b> (4): 860–878.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=article&rft.jtitle=Southern+Economic+Journal&rft.atitle=Optimal+tax+theory%3A+the+journey+from+the+negative+income+tax+to+the+earned+income+tax+credit&rft.volume=76&rft.issue=4&rft.pages=860-878&rft.date=2010-04-01&rft.aulast=Hamilton&rft.aufirst=Jonathan+H.&rft_id=https%3A%2F%2Fgo.gale.com%2Fps%2Fi.do%3Fp%3DAONE%26sw%3Dw%26issn%3D00384038%26v%3D2.1%26it%3Dr%26id%3DGALE%257CA225580507%26sid%3DgoogleScholar%26linkaccess%3Dabs&rfr_id=info%3Asid%2Fen.wikipedia.org%3AProgressive+tax" class="Z3988"></span></span> </li> <li id="cite_note-measures-27"><span class="mw-cite-backlink"><b><a href="#cite_ref-measures_27-0">^</a></b></span> <span class="reference-text">Philip B. Coulter: <i>Measuring Inequality</i>, 1989, <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><a href="/wiki/ISBN_(identifier)" class="mw-redirect" title="ISBN (identifier)">ISBN</a> <a href="/wiki/Special:BookSources/0-8133-7726-9" title="Special:BookSources/0-8133-7726-9">0-8133-7726-9</a> (This book describes about 50 different inequality measures.)</span> </li> <li id="cite_note-28"><span class="mw-cite-backlink"><b><a href="#cite_ref-28">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFDuncan2012" class="citation web cs1">Duncan, Denvil, Klara Sabirianova Peter (October 2012). <a rel="nofollow" class="external text" href="http://ftp.iza.org/dp6910.pdf">"Unequal Inequalities: Do Progressive Taxes Reduce Income Inequality?"</a> <span class="cs1-format">(PDF)</span>. Institute for the Study of Labor.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Unequal+Inequalities%3A+Do+Progressive+Taxes+Reduce+Income+Inequality%3F&rft.pub=Institute+for+the+Study+of+Labor&rft.date=2012-10&rft.aulast=Duncan&rft.aufirst=Denvil%2C+Klara+Sabirianova+Peter&rft_id=http%3A%2F%2Fftp.iza.org%2Fdp6910.pdf&rfr_id=info%3Asid%2Fen.wikipedia.org%3AProgressive+tax" class="Z3988"></span><span class="cs1-maint citation-comment"><code class="cs1-code">{{<a href="/wiki/Template:Cite_web" title="Template:Cite web">cite web</a>}}</code>: CS1 maint: multiple names: authors list (<a href="/wiki/Category:CS1_maint:_multiple_names:_authors_list" title="Category:CS1 maint: multiple names: authors list">link</a>)</span></span> </li> <li id="cite_note-pigou-29"><span class="mw-cite-backlink"><b><a href="#cite_ref-pigou_29-0">^</a></b></span> <span class="reference-text"><i>The Economics of Welfare]</i> <a href="/wiki/Arthur_Cecil_Pigou" title="Arthur Cecil Pigou">Arthur Cecil Pigou</a></span> </li> <li id="cite_note-OstryBerg-30"><span class="mw-cite-backlink"><b><a href="#cite_ref-OstryBerg_30-0">^</a></b></span> <span class="reference-text">Andrew Berg and Jonathan D. Ostry, 2011, "<a rel="nofollow" class="external text" href="http://www.imf.org/external/pubs/ft/sdn/2011/sdn1108.pdf">Inequality and Unsustainable Growth: Two Sides of the Same Coin</a>?" IMF Staff Discussion Note SDN/11/08, <a href="/wiki/International_Monetary_Fund" title="International Monetary Fund">International Monetary Fund</a></span> </li> <li id="cite_note-31"><span class="mw-cite-backlink"><b><a href="#cite_ref-31">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFAlesinaDani_Rodrick1994" class="citation journal cs1">Alesina, Alberto; Dani Rodrick (May 1994). <a rel="nofollow" class="external text" href="https://dash.harvard.edu/bitstream/1/4551798/2/alesina_distributive.pdf">"Distributive Politics and Economic Growth"</a> <span class="cs1-format">(PDF)</span>. <i>Quarterly Journal of Economics</i>. <b>109</b> (2): 465–90. <a href="/wiki/Doi_(identifier)" class="mw-redirect" title="Doi (identifier)">doi</a>:<a rel="nofollow" class="external text" href="https://doi.org/10.2307%2F2118470">10.2307/2118470</a>. <a href="/wiki/JSTOR_(identifier)" class="mw-redirect" title="JSTOR (identifier)">JSTOR</a> <a rel="nofollow" class="external text" href="https://www.jstor.org/stable/2118470">2118470</a>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=article&rft.jtitle=Quarterly+Journal+of+Economics&rft.atitle=Distributive+Politics+and+Economic+Growth&rft.volume=109&rft.issue=2&rft.pages=465-90&rft.date=1994-05&rft_id=info%3Adoi%2F10.2307%2F2118470&rft_id=https%3A%2F%2Fwww.jstor.org%2Fstable%2F2118470%23id-name%3DJSTOR&rft.aulast=Alesina&rft.aufirst=Alberto&rft.au=Dani+Rodrick&rft_id=https%3A%2F%2Fdash.harvard.edu%2Fbitstream%2F1%2F4551798%2F2%2Falesina_distributive.pdf&rfr_id=info%3Asid%2Fen.wikipedia.org%3AProgressive+tax" class="Z3988"></span></span> </li> <li id="cite_note-32"><span class="mw-cite-backlink"><b><a href="#cite_ref-32">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFCastells-QuintanaVicente_Royuela2012" class="citation journal cs1">Castells-Quintana, David; Vicente Royuela (2012). <a rel="nofollow" class="external text" href="http://diposit.ub.edu/dspace/bitstream/2445/33140/1/617293.pdf">"Unemployment and long-run economic growth: The role of income inequality and urbanisation"</a> <span class="cs1-format">(PDF)</span>. <i>Investigaciones Regionales</i>. <b>12</b> (24): 153–173. <a href="/wiki/Hdl_(identifier)" class="mw-redirect" title="Hdl (identifier)">hdl</a>:<span class="id-lock-free" title="Freely accessible"><a rel="nofollow" class="external text" href="https://hdl.handle.net/10017%2F27066">10017/27066</a></span><span class="reference-accessdate">. Retrieved <span class="nowrap">17 October</span> 2013</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=article&rft.jtitle=Investigaciones+Regionales&rft.atitle=Unemployment+and+long-run+economic+growth%3A+The+role+of+income+inequality+and+urbanisation&rft.volume=12&rft.issue=24&rft.pages=153-173&rft.date=2012&rft_id=info%3Ahdl%2F10017%2F27066&rft.aulast=Castells-Quintana&rft.aufirst=David&rft.au=Vicente+Royuela&rft_id=http%3A%2F%2Fdiposit.ub.edu%2Fdspace%2Fbitstream%2F2445%2F33140%2F1%2F617293.pdf&rfr_id=info%3Asid%2Fen.wikipedia.org%3AProgressive+tax" class="Z3988"></span></span> </li> <li id="cite_note-33"><span class="mw-cite-backlink"><b><a href="#cite_ref-33">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFShlomo_Yitzhaki1998" class="citation journal cs1">Shlomo Yitzhaki (1998). <a rel="nofollow" class="external text" href="http://siteresources.worldbank.org/INTDECINEQ/Resources/morethan2002.pdf">"More than a Dozen Alternative Ways of Spelling Gini"</a> <span class="cs1-format">(PDF)</span>. <i>Economic Inequality</i>. <b>8</b>: 13–30.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=article&rft.jtitle=Economic+Inequality&rft.atitle=More+than+a+Dozen+Alternative+Ways+of+Spelling+Gini&rft.volume=8&rft.pages=13-30&rft.date=1998&rft.au=Shlomo+Yitzhaki&rft_id=http%3A%2F%2Fsiteresources.worldbank.org%2FINTDECINEQ%2FResources%2Fmorethan2002.pdf&rfr_id=info%3Asid%2Fen.wikipedia.org%3AProgressive+tax" class="Z3988"></span></span> </li> <li id="cite_note-frankAEA-34"><span class="mw-cite-backlink"><b><a href="#cite_ref-frankAEA_34-0">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFFrank,_Robert_H." class="citation web cs1">Frank, Robert H. <a rel="nofollow" class="external text" href="https://web.archive.org/web/20150707195520/https://www.aeaweb.org/assa/2005/0108_1015_0601.pdf">"Positional Externalities Cause Large and Preventable Welfare Losses"</a> <span class="cs1-format">(PDF)</span>. American Economic Association. Archived from <a rel="nofollow" class="external text" href="http://www.aeaweb.org/assa/2005/0108_1015_0601.pdf">the original</a> <span class="cs1-format">(PDF)</span> on July 7, 2015<span class="reference-accessdate">. Retrieved <span class="nowrap">March 17,</span> 2014</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Positional+Externalities+Cause+Large+and+Preventable+Welfare+Losses&rft.pub=American+Economic+Association&rft.au=Frank%2C+Robert+H.&rft_id=http%3A%2F%2Fwww.aeaweb.org%2Fassa%2F2005%2F0108_1015_0601.pdf&rfr_id=info%3Asid%2Fen.wikipedia.org%3AProgressive+tax" class="Z3988"></span></span> </li> <li id="cite_note-FrankBrook-35"><span class="mw-cite-backlink">^ <a href="#cite_ref-FrankBrook_35-0"><sup><i><b>a</b></i></sup></a> <a href="#cite_ref-FrankBrook_35-1"><sup><i><b>b</b></i></sup></a></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFFrank,_Robert_H.2003" class="citation web cs1">Frank, Robert H. (June 2003). <a rel="nofollow" class="external text" href="https://web.archive.org/web/20121221184110/http://www.brookings.edu/gs/events/externalities.pdf">"Are Positional Externalities Different from Other Externalities?"</a> <span class="cs1-format">(PDF)</span>. Brookings Institution. Archived from <a rel="nofollow" class="external text" href="http://www.brookings.edu/gs/events/externalities.pdf">the original</a> <span class="cs1-format">(PDF)</span> on 21 December 2012<span class="reference-accessdate">. Retrieved <span class="nowrap">17 March</span> 2014</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Are+Positional+Externalities+Different+from+Other+Externalities%3F&rft.pub=Brookings+Institution&rft.date=2003-06&rft.au=Frank%2C+Robert+H.&rft_id=http%3A%2F%2Fwww.brookings.edu%2Fgs%2Fevents%2Fexternalities.pdf&rfr_id=info%3Asid%2Fen.wikipedia.org%3AProgressive+tax" class="Z3988"></span></span> </li> <li id="cite_note-TaxGrowth-36"><span class="mw-cite-backlink"><b><a href="#cite_ref-TaxGrowth_36-0">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFMcBride2012" class="citation web cs1">McBride, William (18 December 2012). <a rel="nofollow" class="external text" href="https://web.archive.org/web/20121227144635/http://taxfoundation.org/article/what-evidence-taxes-and-growth">"What Is the Evidence on Taxes and Growth?"</a>. Tax Foundation. Archived from <a rel="nofollow" class="external text" href="http://taxfoundation.org/article/what-evidence-taxes-and-growth">the original</a> on 27 December 2012<span class="reference-accessdate">. Retrieved <span class="nowrap">2 January</span> 2014</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=What+Is+the+Evidence+on+Taxes+and+Growth%3F&rft.pub=Tax+Foundation&rft.date=2012-12-18&rft.aulast=McBride&rft.aufirst=William&rft_id=http%3A%2F%2Ftaxfoundation.org%2Farticle%2Fwhat-evidence-taxes-and-growth&rfr_id=info%3Asid%2Fen.wikipedia.org%3AProgressive+tax" class="Z3988"></span></span> </li> <li id="cite_note-TFMcBride-37"><span class="mw-cite-backlink"><b><a href="#cite_ref-TFMcBride_37-0">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFMcBride2013" class="citation web cs1">McBride, William (20 February 2013). <a rel="nofollow" class="external text" href="https://web.archive.org/web/20130224074532/http://taxfoundation.org/article/comments-who-pays-distributional-analysis-tax-systems-all-50-states">"Comments on Who Pays? A Distributional Analysis of the Tax Systems in All 50 States"</a>. Tax Foundation. Archived from <a rel="nofollow" class="external text" href="http://taxfoundation.org/article/comments-who-pays-distributional-analysis-tax-systems-all-50-states">the original</a> on 24 February 2013<span class="reference-accessdate">. Retrieved <span class="nowrap">2 January</span> 2014</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Comments+on+Who+Pays%3F+A+Distributional+Analysis+of+the+Tax+Systems+in+All+50+States&rft.pub=Tax+Foundation&rft.date=2013-02-20&rft.aulast=McBride&rft.aufirst=William&rft_id=http%3A%2F%2Ftaxfoundation.org%2Farticle%2Fcomments-who-pays-distributional-analysis-tax-systems-all-50-states&rfr_id=info%3Asid%2Fen.wikipedia.org%3AProgressive+tax" class="Z3988"></span></span> </li> <li id="cite_note-taxprogimf17-38"><span class="mw-cite-backlink"><b><a href="#cite_ref-taxprogimf17_38-0">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://blogs.imf.org/2017/10/11/inequality-fiscal-policy-can-make-the-difference/">"Fiscal policy can make the difference"</a>. International Monetary Fund IMF. 11 October 2017<span class="reference-accessdate">. Retrieved <span class="nowrap">12 October</span> 2017</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Fiscal+policy+can+make+the+difference&rft.pub=International+Monetary+Fund+IMF&rft.date=2017-10-11&rft_id=https%3A%2F%2Fblogs.imf.org%2F2017%2F10%2F11%2Finequality-fiscal-policy-can-make-the-difference%2F&rfr_id=info%3Asid%2Fen.wikipedia.org%3AProgressive+tax" class="Z3988"></span></span> </li> <li id="cite_note-becker2-39"><span class="mw-cite-backlink"><b><a href="#cite_ref-becker2_39-0">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFBecker2013" class="citation web cs1">Becker, Gary S. (15 October 2013). <a rel="nofollow" class="external text" href="https://web.archive.org/web/20160202201548/https://bfi.uchicago.edu/news/becker-explores-roots-upward-mobility-0">"Becker Explores the Roots of Upward Mobility"</a>. The University of Chicago. Archived from <a rel="nofollow" class="external text" href="https://bfi.uchicago.edu/news/becker-explores-roots-upward-mobility-0">the original</a> on 2 February 2016<span class="reference-accessdate">. Retrieved <span class="nowrap">24 January</span> 2014</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Becker+Explores+the+Roots+of+Upward+Mobility&rft.pub=The+University+of+Chicago&rft.date=2013-10-15&rft.aulast=Becker&rft.aufirst=Gary+S.&rft_id=https%3A%2F%2Fbfi.uchicago.edu%2Fnews%2Fbecker-explores-roots-upward-mobility-0&rfr_id=info%3Asid%2Fen.wikipedia.org%3AProgressive+tax" class="Z3988"></span></span> </li> <li id="cite_note-40"><span class="mw-cite-backlink"><b><a href="#cite_ref-40">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFCampbellHaveman,_R.Sandefur,_G.Wolfe,_B.2005" class="citation journal cs1">Campbell, Mary; Haveman, R.; Sandefur, G.; Wolfe, B. (2005). "11 Economic inequality and educational attainment across a generation". <i>Focus</i>. <b>23</b> (3): 11–15. <q>we found that family income and wealth have positive and statistically significant links to attainment: children who grow up in families with higher income and greater wealth receive more schooling.</q></cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=article&rft.jtitle=Focus&rft.atitle=11+Economic+inequality+and+educational+attainment+across+a+generation&rft.volume=23&rft.issue=3&rft.pages=11-15&rft.date=2005&rft.aulast=Campbell&rft.aufirst=Mary&rft.au=Haveman%2C+R.&rft.au=Sandefur%2C+G.&rft.au=Wolfe%2C+B.&rfr_id=info%3Asid%2Fen.wikipedia.org%3AProgressive+tax" class="Z3988"></span></span> </li> <li id="cite_note-mueller-41"><span class="mw-cite-backlink">^ <a href="#cite_ref-mueller_41-0"><sup><i><b>a</b></i></sup></a> <a href="#cite_ref-mueller_41-1"><sup><i><b>b</b></i></sup></a> <a href="#cite_ref-mueller_41-2"><sup><i><b>c</b></i></sup></a></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFMueller2008" class="citation book cs1">Mueller, Richard (May 2008). <i>Access and Persistence of Students from Low - Income Backgrounds in Canadian Post - Secondary Education: A Review of the Literature</i>. MESA Project. Educational Policy Institute. <a href="/wiki/Doi_(identifier)" class="mw-redirect" title="Doi (identifier)">doi</a>:<a rel="nofollow" class="external text" href="https://doi.org/10.2139%2Fssrn.2256110">10.2139/ssrn.2256110</a>. <a href="/wiki/S2CID_(identifier)" class="mw-redirect" title="S2CID (identifier)">S2CID</a> <a rel="nofollow" class="external text" href="https://api.semanticscholar.org/CorpusID:152353956">152353956</a>. <a href="/wiki/SSRN_(identifier)" class="mw-redirect" title="SSRN (identifier)">SSRN</a> <a rel="nofollow" class="external text" href="https://papers.ssrn.com/sol3/papers.cfm?abstract_id=2256110">2256110</a>. <q>students from low income backgrounds are more sensitive to changes in tuition and aid packages than their colleagues from higher income families, as are students attending community colleges compared to universities.</q></cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=book&rft.btitle=Access+and+Persistence+of+Students+from+Low+-+Income+Backgrounds+in+Canadian+Post+-+Secondary+Education%3A+A+Review+of+the+Literature&rft.series=MESA+Project&rft.pub=Educational+Policy+Institute&rft.date=2008-05&rft_id=https%3A%2F%2Fapi.semanticscholar.org%2FCorpusID%3A152353956%23id-name%3DS2CID&rft_id=https%3A%2F%2Fpapers.ssrn.com%2Fsol3%2Fpapers.cfm%3Fabstract_id%3D2256110%23id-name%3DSSRN&rft_id=info%3Adoi%2F10.2139%2Fssrn.2256110&rft.aulast=Mueller&rft.aufirst=Richard&rfr_id=info%3Asid%2Fen.wikipedia.org%3AProgressive+tax" class="Z3988"></span></span> </li> <li id="cite_note-42"><span class="mw-cite-backlink"><b><a href="#cite_ref-42">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFCampbellHaveman,_R.Sandefur,_G.Wolfe,_B.2005" class="citation journal cs1">Campbell, Mary; Haveman, R.; Sandefur, G.; Wolfe, B. (2005). <a rel="nofollow" class="external text" href="http://www.irp.wisc.edu/publications/focus/pdfs/foc233b.pdf">"11 Economic inequality and educational attainment across a generation"</a> <span class="cs1-format">(PDF)</span>. <i>Focus</i>. <b>23</b> (3): 11–15. <q>[Implications of increased economic inequality:] Average achievement goes up slightly, but so does the variability of achievement. Average years of schooling increase by less than 1 percent. Inequality, in contrast, increases substantially, by over 8 percent when all four measures of inequality are considered together. Moreover, a higher proportion of students do not complete high school or 11th grade.</q></cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=article&rft.jtitle=Focus&rft.atitle=11+Economic+inequality+and+educational+attainment+across+a+generation&rft.volume=23&rft.issue=3&rft.pages=11-15&rft.date=2005&rft.aulast=Campbell&rft.aufirst=Mary&rft.au=Haveman%2C+R.&rft.au=Sandefur%2C+G.&rft.au=Wolfe%2C+B.&rft_id=http%3A%2F%2Fwww.irp.wisc.edu%2Fpublications%2Ffocus%2Fpdfs%2Ffoc233b.pdf&rfr_id=info%3Asid%2Fen.wikipedia.org%3AProgressive+tax" class="Z3988"></span></span> </li> <li id="cite_note-43"><span class="mw-cite-backlink"><b><a href="#cite_ref-43">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFChecchi2001" class="citation journal cs1">Checchi, Daniele (May 2001). <a rel="nofollow" class="external text" href="http://eprints.lse.ac.uk/6566/">"Education, Inequality and Income Inequality"</a>. <i>Distributional Analysis Research Programme</i>. <b>52</b>. Suntory and Toyota International Centres for Economics and Related Disciplines, LSE. <q>income inequality effectively reduces school enrollment, mainly at secondary level.</q></cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=article&rft.jtitle=Distributional+Analysis+Research+Programme&rft.atitle=Education%2C+Inequality+and+Income+Inequality&rft.volume=52&rft.date=2001-05&rft.aulast=Checchi&rft.aufirst=Daniele&rft_id=http%3A%2F%2Feprints.lse.ac.uk%2F6566%2F&rfr_id=info%3Asid%2Fen.wikipedia.org%3AProgressive+tax" class="Z3988"></span></span> </li> <li id="cite_note-44"><span class="mw-cite-backlink"><b><a href="#cite_ref-44">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="http://www.cbo.gov/publication/43934">"Growth in Means-Tested Programs and Tax Credits for Low-Income Households"</a>. Congressional Budget Office. 11 February 2013<span class="reference-accessdate">. Retrieved <span class="nowrap">28 January</span> 2014</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Growth+in+Means-Tested+Programs+and+Tax+Credits+for+Low-Income+Households&rft.pub=Congressional+Budget+Office&rft.date=2013-02-11&rft_id=http%3A%2F%2Fwww.cbo.gov%2Fpublication%2F43934&rfr_id=info%3Asid%2Fen.wikipedia.org%3AProgressive+tax" class="Z3988"></span></span> </li> <li id="cite_note-tpcwnit-45"><span class="mw-cite-backlink"><b><a href="#cite_ref-tpcwnit_45-0">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFRachel_JohnsonJames_NunnsJeffrey_RohalyEric_Toder2011" class="citation web cs1">Rachel Johnson; James Nunns; Jeffrey Rohaly; Eric Toder; Roberton Williams (July 2011). <a rel="nofollow" class="external text" href="https://web.archive.org/web/20110810103355/http://www.taxpolicycenter.org/UploadedPDF/1001547-Why-No-Income-Tax.pdf">"Why Some Tax Units Pay No Income Tax"</a> <span class="cs1-format">(PDF)</span>. Tax Policy Center. Archived from <a rel="nofollow" class="external text" href="http://www.taxpolicycenter.org/UploadedPDF/1001547-Why-No-Income-Tax.pdf">the original</a> <span class="cs1-format">(PDF)</span> on 10 August 2011<span class="reference-accessdate">. Retrieved <span class="nowrap">28 January</span> 2014</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Why+Some+Tax+Units+Pay+No+Income+Tax&rft.pub=Tax+Policy+Center&rft.date=2011-07&rft.au=Rachel+Johnson&rft.au=James+Nunns&rft.au=Jeffrey+Rohaly&rft.au=Eric+Toder&rft.au=Roberton+Williams&rft_id=http%3A%2F%2Fwww.taxpolicycenter.org%2FUploadedPDF%2F1001547-Why-No-Income-Tax.pdf&rfr_id=info%3Asid%2Fen.wikipedia.org%3AProgressive+tax" class="Z3988"></span></span> </li> <li id="cite_note-heckman-46"><span class="mw-cite-backlink">^ <a href="#cite_ref-heckman_46-0"><sup><i><b>a</b></i></sup></a> <a href="#cite_ref-heckman_46-1"><sup><i><b>b</b></i></sup></a></span> <span class="reference-text">Heckman, J., L. Lochner and C. Tabner, <a rel="nofollow" class="external text" href="https://ssrn.com/abstract=226207">Tax Policy and Human Capital Formation</a>, American Economic Review, 88, 293–297. Accessed: 31 July 2012.</span> </li> <li id="cite_note-47"><span class="mw-cite-backlink"><b><a href="#cite_ref-47">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFKruegerLudwig,_Alexander2013" class="citation journal cs1">Krueger, Dirk; Ludwig, Alexander (May 2013). "Optimal Progressive Labor Income Taxation and Education Subsidies When Education Decisions and Intergenerational Transfers Are Endogenous". <i>American Economic Review</i>. <b>103</b> (3): 496–501. <a href="/wiki/Doi_(identifier)" class="mw-redirect" title="Doi (identifier)">doi</a>:<a rel="nofollow" class="external text" href="https://doi.org/10.1257%2Faer.103.3.496">10.1257/aer.103.3.496</a>. <a href="/wiki/S2CID_(identifier)" class="mw-redirect" title="S2CID (identifier)">S2CID</a> <a rel="nofollow" class="external text" href="https://api.semanticscholar.org/CorpusID:17244958">17244958</a>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=article&rft.jtitle=American+Economic+Review&rft.atitle=Optimal+Progressive+Labor+Income+Taxation+and+Education+Subsidies+When+Education+Decisions+and+Intergenerational+Transfers+Are+Endogenous&rft.volume=103&rft.issue=3&rft.pages=496-501&rft.date=2013-05&rft_id=info%3Adoi%2F10.1257%2Faer.103.3.496&rft_id=https%3A%2F%2Fapi.semanticscholar.org%2FCorpusID%3A17244958%23id-name%3DS2CID&rft.aulast=Krueger&rft.aufirst=Dirk&rft.au=Ludwig%2C+Alexander&rfr_id=info%3Asid%2Fen.wikipedia.org%3AProgressive+tax" class="Z3988"></span></span> </li> <li id="cite_note-48"><span class="mw-cite-backlink"><b><a href="#cite_ref-48">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFAnsell2010" class="citation book cs1">Ansell, Ben (2010). <i>From the Ballot to the Blackboard: The Redistributive Political Economy of Education</i>. Cambridge University Press. p. 175. <q>Under conditions of high income inequality and tax progressivity, there will be even greater support for higher education spending even if most people do not receive it</q></cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=book&rft.btitle=From+the+Ballot+to+the+Blackboard%3A+The+Redistributive+Political+Economy+of+Education&rft.pages=175&rft.pub=Cambridge+University+Press&rft.date=2010&rft.aulast=Ansell&rft.aufirst=Ben&rfr_id=info%3Asid%2Fen.wikipedia.org%3AProgressive+tax" class="Z3988"></span></span> </li> <li id="cite_note-49"><span class="mw-cite-backlink"><b><a href="#cite_ref-49">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFEstrada2010" class="citation web cs1">Estrada, Fernando (2010). <a rel="nofollow" class="external text" href="https://mpra.ub.uni-muenchen.de/31384/">"The power to tax: a lecture of Hayek"</a>. <i>mpra.ub.uni-muenchen.de</i>. pp. 4–6<span class="reference-accessdate">. Retrieved <span class="nowrap">28 April</span> 2024</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=mpra.ub.uni-muenchen.de&rft.atitle=The+power+to+tax%3A+a+lecture+of+Hayek&rft.pages=4-6&rft.date=2010&rft.aulast=Estrada&rft.aufirst=Fernando&rft_id=https%3A%2F%2Fmpra.ub.uni-muenchen.de%2F31384%2F&rfr_id=info%3Asid%2Fen.wikipedia.org%3AProgressive+tax" class="Z3988"></span></span> </li> <li id="cite_note-50"><span class="mw-cite-backlink"><b><a href="#cite_ref-50">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFRoudik2006" class="citation journal cs1">Roudik, Peter (December 2006). <a rel="nofollow" class="external text" href="https://tile.loc.gov/storage-services/service/ll/llglrd/2019669497/2019669497.pdf">"Estonia: Taxation System and Implementation of Flat Income Tax"</a> <span class="cs1-format">(PDF)</span>. <i><a href="/wiki/The_Law_Library_of_Congress" class="mw-redirect" title="The Law Library of Congress">The Law Library of Congress</a></i>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=article&rft.jtitle=The+Law+Library+of+Congress&rft.atitle=Estonia%3A+Taxation+System+and+Implementation+of+Flat+Income+Tax&rft.date=2006-12&rft.aulast=Roudik&rft.aufirst=Peter&rft_id=https%3A%2F%2Ftile.loc.gov%2Fstorage-services%2Fservice%2Fll%2Fllglrd%2F2019669497%2F2019669497.pdf&rfr_id=info%3Asid%2Fen.wikipedia.org%3AProgressive+tax" class="Z3988"></span></span> </li> <li id="cite_note-51"><span class="mw-cite-backlink"><b><a href="#cite_ref-51">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFNozick2014" class="citation cs2">Nozick, Robert (19 January 2014), <a rel="nofollow" class="external text" href="https://www.degruyter.com/document/doi/10.1515/9781400848393-024/html?lang=en">"23. Anarchy, State and Utopia"</a>, <i>23. Anarchy, State and Utopia</i>, Princeton University Press, p. 169, <a href="/wiki/Doi_(identifier)" class="mw-redirect" title="Doi (identifier)">doi</a>:<a rel="nofollow" class="external text" href="https://doi.org/10.1515%2F9781400848393-024%2Fhtml%3Flang%3Den">10.1515/9781400848393-024/html?lang=en</a>, <a href="/wiki/ISBN_(identifier)" class="mw-redirect" title="ISBN (identifier)">ISBN</a> <a href="/wiki/Special:BookSources/978-1-4008-4839-3" title="Special:BookSources/978-1-4008-4839-3"><bdi>978-1-4008-4839-3</bdi></a><span class="reference-accessdate">, retrieved <span class="nowrap">28 April</span> 2024</span></cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=article&rft.jtitle=23.+Anarchy%2C+State+and+Utopia&rft.atitle=23.+Anarchy%2C+State+and+Utopia&rft.pages=169&rft.date=2014-01-19&rft_id=info%3Adoi%2F10.1515%2F9781400848393-024%2Fhtml%3Flang%3Den&rft.isbn=978-1-4008-4839-3&rft.aulast=Nozick&rft.aufirst=Robert&rft_id=https%3A%2F%2Fwww.degruyter.com%2Fdocument%2Fdoi%2F10.1515%2F9781400848393-024%2Fhtml%3Flang%3Den&rfr_id=info%3Asid%2Fen.wikipedia.org%3AProgressive+tax" class="Z3988"></span></span> </li> <li id="cite_note-52"><span class="mw-cite-backlink"><b><a href="#cite_ref-52">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFSampson1978" class="citation journal cs1">Sampson, Geoffrey (1978). <a rel="nofollow" class="external text" href="https://www.jstor.org/stable/2253363">"Liberalism and Nozick's `Minimal State'<span class="cs1-kern-right"></span>"</a>. <i>Mind</i>. <b>87</b> (345): 93. <a href="/wiki/ISSN_(identifier)" class="mw-redirect" title="ISSN (identifier)">ISSN</a> <a rel="nofollow" class="external text" href="https://search.worldcat.org/issn/0026-4423">0026-4423</a>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=article&rft.jtitle=Mind&rft.atitle=Liberalism+and+Nozick%27s+%60Minimal+State%27&rft.volume=87&rft.issue=345&rft.pages=93&rft.date=1978&rft.issn=0026-4423&rft.aulast=Sampson&rft.aufirst=Geoffrey&rft_id=https%3A%2F%2Fwww.jstor.org%2Fstable%2F2253363&rfr_id=info%3Asid%2Fen.wikipedia.org%3AProgressive+tax" class="Z3988"></span></span> </li> <li id="cite_note-53"><span class="mw-cite-backlink"><b><a href="#cite_ref-53">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFIsidore2013" class="citation web cs1">Isidore, Chris (4 March 2013). <a rel="nofollow" class="external text" href="https://money.cnn.com/2013/03/04/news/economy/buffett-secretary-taxes/index.html">"Buffett says he's still paying lower tax rate than his secretary"</a>. <i>CNNMoney</i><span class="reference-accessdate">. Retrieved <span class="nowrap">24 March</span> 2024</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=CNNMoney&rft.atitle=Buffett+says+he%27s+still+paying+lower+tax+rate+than+his+secretary&rft.date=2013-03-04&rft.aulast=Isidore&rft.aufirst=Chris&rft_id=https%3A%2F%2Fmoney.cnn.com%2F2013%2F03%2F04%2Fnews%2Feconomy%2Fbuffett-secretary-taxes%2Findex.html&rfr_id=info%3Asid%2Fen.wikipedia.org%3AProgressive+tax" class="Z3988"></span></span> </li> <li id="cite_note-54"><span class="mw-cite-backlink"><b><a href="#cite_ref-54">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.investopedia.com/terms/b/buffettrule.asp">"Buffett Rule: What It Means, Criticism, FAQs"</a>. <i>Investopedia</i><span class="reference-accessdate">. Retrieved <span class="nowrap">24 March</span> 2024</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=Investopedia&rft.atitle=Buffett+Rule%3A+What+It+Means%2C+Criticism%2C+FAQs&rft_id=https%3A%2F%2Fwww.investopedia.com%2Fterms%2Fb%2Fbuffettrule.asp&rfr_id=info%3Asid%2Fen.wikipedia.org%3AProgressive+tax" class="Z3988"></span></span> </li> <li id="cite_note-55"><span class="mw-cite-backlink"><b><a href="#cite_ref-55">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFWriter2021" class="citation web cs1">Writer, Aila Slisco (8 June 2021). <a rel="nofollow" class="external text" href="https://www.newsweek.com/warren-buffett-who-advocates-higher-taxes-defends-paying-least-among-americas-richest-1598830">"Warren Buffett Defends Paying the Least Among America's Richest"</a>. <i>Newsweek</i><span class="reference-accessdate">. Retrieved <span class="nowrap">24 March</span> 2024</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=Newsweek&rft.atitle=Warren+Buffett+Defends+Paying+the+Least+Among+America%27s+Richest&rft.date=2021-06-08&rft.aulast=Writer&rft.aufirst=Aila+Slisco&rft_id=https%3A%2F%2Fwww.newsweek.com%2Fwarren-buffett-who-advocates-higher-taxes-defends-paying-least-among-americas-richest-1598830&rfr_id=info%3Asid%2Fen.wikipedia.org%3AProgressive+tax" class="Z3988"></span></span> </li> <li id="cite_note-happiness-56"><span class="mw-cite-backlink"><b><a href="#cite_ref-happiness_56-0">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFGriffith,_Thomas_D.2004" class="citation journal cs1"><a href="/wiki/Thomas_D._Griffith" title="Thomas D. Griffith">Griffith, Thomas D.</a> (2004). <a rel="nofollow" class="external text" href="https://lira.bc.edu/work/sc/f0c95568-7c4a-4372-927f-01c02a33e2c7">"Progressive Taxation And Happiness"</a>. <i><a href="/wiki/Boston_College_Law_Review" title="Boston College Law Review">Boston College Law Review</a></i>. <b>45</b> (5): 1363.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=article&rft.jtitle=Boston+College+Law+Review&rft.atitle=Progressive+Taxation+And+Happiness&rft.volume=45&rft.issue=5&rft.pages=1363&rft.date=2004&rft.au=Griffith%2C+Thomas+D.&rft_id=https%3A%2F%2Flira.bc.edu%2Fwork%2Fsc%2Ff0c95568-7c4a-4372-927f-01c02a33e2c7&rfr_id=info%3Asid%2Fen.wikipedia.org%3AProgressive+tax" class="Z3988"></span></span> </li> <li id="cite_note-classwar-57"><span class="mw-cite-backlink"><b><a href="#cite_ref-classwar_57-0">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFPowell2012" class="citation web cs1">Powell, Jim (17 October 2012). <a rel="nofollow" class="external text" href="https://www.forbes.com/sites/jimpowell/2012/10/17/class-warfare-the-mortal-enemy-of-economic-growth-and-jobs/">"Class Warfare: The Mortal Enemy Of Economic Growth And Jobs"</a>. <i>Forbes</i><span class="reference-accessdate">. Retrieved <span class="nowrap">3 February</span> 2014</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=Forbes&rft.atitle=Class+Warfare%3A+The+Mortal+Enemy+Of+Economic+Growth+And+Jobs&rft.date=2012-10-17&rft.aulast=Powell&rft.aufirst=Jim&rft_id=https%3A%2F%2Fwww.forbes.com%2Fsites%2Fjimpowell%2F2012%2F10%2F17%2Fclass-warfare-the-mortal-enemy-of-economic-growth-and-jobs%2F&rfr_id=info%3Asid%2Fen.wikipedia.org%3AProgressive+tax" class="Z3988"></span></span> </li> <li id="cite_note-classwar2-58"><span class="mw-cite-backlink">^ <a href="#cite_ref-classwar2_58-0"><sup><i><b>a</b></i></sup></a> <a href="#cite_ref-classwar2_58-1"><sup><i><b>b</b></i></sup></a></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFKim2011" class="citation web cs1">Kim, Susanna (19 September 2011). <a rel="nofollow" class="external text" href="https://abcnews.go.com/Business/nobel-prize-winner-joseph-stiglitz-raising-taxes-class/story?id=14554508">"Warren Buffett Rule: Class Warfare or Tax Fairness?"</a>. ABC News<span class="reference-accessdate">. Retrieved <span class="nowrap">3 February</span> 2014</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Warren+Buffett+Rule%3A+Class+Warfare+or+Tax+Fairness%3F&rft.pub=ABC+News&rft.date=2011-09-19&rft.aulast=Kim&rft.aufirst=Susanna&rft_id=https%3A%2F%2Fabcnews.go.com%2FBusiness%2Fnobel-prize-winner-joseph-stiglitz-raising-taxes-class%2Fstory%3Fid%3D14554508&rfr_id=info%3Asid%2Fen.wikipedia.org%3AProgressive+tax" class="Z3988"></span></span> </li> <li id="cite_note-socialjust-59"><span class="mw-cite-backlink"><b><a href="#cite_ref-socialjust_59-0">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation cs2"><a rel="nofollow" class="external text" href="http://english.ahram.org.eg/NewsContent/1/64/86113/Egypt/Politics-/Egypt-constitution-panel-rejects-article-on-progre.aspx"><i>Egypt constitution panel rejects article on progressive taxation</i></a>, Ahram Online, 11 November 2013<span class="reference-accessdate">, retrieved <span class="nowrap">3 February</span> 2014</span></cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=book&rft.btitle=Egypt+constitution+panel+rejects+article+on+progressive+taxation&rft.pub=Ahram+Online&rft.date=2013-11-11&rft_id=http%3A%2F%2Fenglish.ahram.org.eg%2FNewsContent%2F1%2F64%2F86113%2FEgypt%2FPolitics-%2FEgypt-constitution-panel-rejects-article-on-progre.aspx&rfr_id=info%3Asid%2Fen.wikipedia.org%3AProgressive+tax" class="Z3988"></span></span> </li> <li id="cite_note-60"><span class="mw-cite-backlink"><b><a href="#cite_ref-60">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFCummings2022" class="citation web cs1">Cummings, Mike (19 July 2022). <a rel="nofollow" class="external text" href="https://news.yale.edu/2022/07/19/beliefs-about-political-equality-prevent-consensus-progressive-taxes">"Beliefs about political equality prevent consensus on progressive taxes"</a>. <i>YaleNews</i><span class="reference-accessdate">. Retrieved <span class="nowrap">24 March</span> 2024</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=YaleNews&rft.atitle=Beliefs+about+political+equality+prevent+consensus+on+progressive+taxes&rft.date=2022-07-19&rft.aulast=Cummings&rft.aufirst=Mike&rft_id=https%3A%2F%2Fnews.yale.edu%2F2022%2F07%2F19%2Fbeliefs-about-political-equality-prevent-consensus-progressive-taxes&rfr_id=info%3Asid%2Fen.wikipedia.org%3AProgressive+tax" class="Z3988"></span></span> </li> <li id="cite_note-61"><span class="mw-cite-backlink"><b><a href="#cite_ref-61">^</a></b></span> <span class="reference-text">Form 1040 Instructions (2003), 2003 Tax Rate Schedules, <a rel="nofollow" class="external text" href="https://www.irs.gov/pub/irs-prior/i1040--2003.pdf#page=73">p. 74</a></span> </li> <li id="cite_note-62"><span class="mw-cite-backlink"><b><a href="#cite_ref-62">^</a></b></span> <span class="reference-text">Form 1040 Instructions (2004), 2004 Tax Computation Worksheet—Line 43, <a rel="nofollow" class="external text" href="https://www.irs.gov/pub/irs-prior/i1040--2004.pdf#page=71">p. 72</a></span> </li> <li id="cite_note-CBO_2010-63"><span class="mw-cite-backlink"><b><a href="#cite_ref-CBO_2010_63-0">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="http://cbo.gov/publication/44604">"The Distribution of Household Income and Federal Taxes, 2010"</a>. US Congressional Budget Office. 4 December 2013<span class="reference-accessdate">. Retrieved <span class="nowrap">6 January</span> 2014</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=The+Distribution+of+Household+Income+and+Federal+Taxes%2C+2010&rft.pub=US+Congressional+Budget+Office&rft.date=2013-12-04&rft_id=http%3A%2F%2Fcbo.gov%2Fpublication%2F44604&rfr_id=info%3Asid%2Fen.wikipedia.org%3AProgressive+tax" class="Z3988"></span></span> </li> <li id="cite_note-64"><span class="mw-cite-backlink"><b><a href="#cite_ref-64">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.irs.gov/newsroom/irs-provides-tax-inflation-adjustments-for-tax-year-2021">"IRS provides tax inflation adjustments for tax year 2021"</a>. <i>Internal Revenue Service</i>. 26 October 2020<span class="reference-accessdate">. Retrieved <span class="nowrap">22 April</span> 2021</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=Internal+Revenue+Service&rft.atitle=IRS+provides+tax+inflation+adjustments+for+tax+year+2021&rft.date=2020-10-26&rft_id=https%3A%2F%2Fwww.irs.gov%2Fnewsroom%2Firs-provides-tax-inflation-adjustments-for-tax-year-2021&rfr_id=info%3Asid%2Fen.wikipedia.org%3AProgressive+tax" class="Z3988"></span></span> </li> <li id="cite_note-65"><span class="mw-cite-backlink"><b><a href="#cite_ref-65">^</a></b></span> <span class="reference-text"><a rel="nofollow" class="external text" href="https://www.law.cornell.edu/uscode/text/26/55-">26 USC 55</a>. Also see IRS <a rel="nofollow" class="external text" href="https://www.irs.gov/pub/irs-pdf/f6251.pdf">Form 6251</a> (individuals) and <a rel="nofollow" class="external text" href="https://www.irs.gov/pub/irs-pdf/f4626.pdf">Form 4626</a> (corporations).</span> </li> <li id="cite_note-66"><span class="mw-cite-backlink"><b><a href="#cite_ref-66">^</a></b></span> <span class="reference-text">Institute on Taxation and Economic Policy. (2018). <i>Who pays? A distributional analysis of the tax systems in all 50 states.</i> <a rel="nofollow" class="external free" href="https://itep.org/whopays/">https://itep.org/whopays/</a></span> </li> <li id="cite_note-67"><span class="mw-cite-backlink"><b><a href="#cite_ref-67">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFLoughead" class="citation web cs1">Loughead, Katherine. <a rel="nofollow" class="external text" href="https://taxfoundation.org/publications/state-individual-income-tax-rates-and-brackets/">"State Individual Income Tax Rates and Brackets"</a>. <i>Tax Foundation</i><span class="reference-accessdate">. Retrieved <span class="nowrap">22 April</span> 2021</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=Tax+Foundation&rft.atitle=State+Individual+Income+Tax+Rates+and+Brackets&rft.aulast=Loughead&rft.aufirst=Katherine&rft_id=https%3A%2F%2Ftaxfoundation.org%2Fpublications%2Fstate-individual-income-tax-rates-and-brackets%2F&rfr_id=info%3Asid%2Fen.wikipedia.org%3AProgressive+tax" class="Z3988"></span></span> </li> <li id="cite_note-68"><span class="mw-cite-backlink"><b><a href="#cite_ref-68">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFPikettySaez2007" class="citation journal cs1">Piketty, Thomas; Saez, Emmanuel (1 January 2007). <a rel="nofollow" class="external text" href="https://doi.org/10.1257%2Fjep.21.1.3">"How Progressive is the U.S. Federal Tax System? A Historical and International Perspective"</a>. <i>Journal of Economic Perspectives</i>. <b>21</b> (1): 3–24. <a href="/wiki/Doi_(identifier)" class="mw-redirect" title="Doi (identifier)">doi</a>:<span class="id-lock-free" title="Freely accessible"><a rel="nofollow" class="external text" href="https://doi.org/10.1257%2Fjep.21.1.3">10.1257/jep.21.1.3</a></span>. <a href="/wiki/ISSN_(identifier)" class="mw-redirect" title="ISSN (identifier)">ISSN</a> <a rel="nofollow" class="external text" href="https://search.worldcat.org/issn/0895-3309">0895-3309</a>. <a href="/wiki/S2CID_(identifier)" class="mw-redirect" title="S2CID (identifier)">S2CID</a> <a rel="nofollow" class="external text" href="https://api.semanticscholar.org/CorpusID:5160267">5160267</a>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=article&rft.jtitle=Journal+of+Economic+Perspectives&rft.atitle=How+Progressive+is+the+U.S.+Federal+Tax+System%3F+A+Historical+and+International+Perspective&rft.volume=21&rft.issue=1&rft.pages=3-24&rft.date=2007-01-01&rft_id=https%3A%2F%2Fapi.semanticscholar.org%2FCorpusID%3A5160267%23id-name%3DS2CID&rft.issn=0895-3309&rft_id=info%3Adoi%2F10.1257%2Fjep.21.1.3&rft.aulast=Piketty&rft.aufirst=Thomas&rft.au=Saez%2C+Emmanuel&rft_id=https%3A%2F%2Fdoi.org%2F10.1257%252Fjep.21.1.3&rfr_id=info%3Asid%2Fen.wikipedia.org%3AProgressive+tax" class="Z3988"></span></span> </li> <li id="cite_note-69"><span class="mw-cite-backlink"><b><a href="#cite_ref-69">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFHendricks2020" class="citation web cs1">Hendricks, Galen (28 October 2020). <a rel="nofollow" class="external text" href="https://www.americanprogress.org/issues/economy/news/2020/10/28/492473/6-ways-trump-administration-rigging-already-unfair-tax-code/">"6 Ways the Trump Administration Is Rigging an Already Unfair Tax Code"</a>. <i>Center for American Progress</i><span class="reference-accessdate">. Retrieved <span class="nowrap">22 April</span> 2021</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=Center+for+American+Progress&rft.atitle=6+Ways+the+Trump+Administration+Is+Rigging+an+Already+Unfair+Tax+Code&rft.date=2020-10-28&rft.aulast=Hendricks&rft.aufirst=Galen&rft_id=https%3A%2F%2Fwww.americanprogress.org%2Fissues%2Feconomy%2Fnews%2F2020%2F10%2F28%2F492473%2F6-ways-trump-administration-rigging-already-unfair-tax-code%2F&rfr_id=info%3Asid%2Fen.wikipedia.org%3AProgressive+tax" class="Z3988"></span></span> </li> <li id="cite_note-70"><span class="mw-cite-backlink"><b><a href="#cite_ref-70">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFAmadeo" class="citation web cs1">Amadeo, Kimberly. <a rel="nofollow" class="external text" href="https://www.thebalance.com/trump-s-tax-plan-how-it-affects-you-4113968">"How Trump's Tax Reform Plan Affects You"</a>. <i>The Balance</i><span class="reference-accessdate">. Retrieved <span class="nowrap">22 April</span> 2021</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=The+Balance&rft.atitle=How+Trump%27s+Tax+Reform+Plan+Affects+You&rft.aulast=Amadeo&rft.aufirst=Kimberly&rft_id=https%3A%2F%2Fwww.thebalance.com%2Ftrump-s-tax-plan-how-it-affects-you-4113968&rfr_id=info%3Asid%2Fen.wikipedia.org%3AProgressive+tax" class="Z3988"></span></span> </li> <li id="cite_note-71"><span class="mw-cite-backlink"><b><a href="#cite_ref-71">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://smartasset.com/taxes/trump-tax-brackets">"Trump Tax Brackets: Did My Tax Rate Change? - SmartAsset | SmartAsset"</a>. <i>smartasset.com</i><span class="reference-accessdate">. Retrieved <span class="nowrap">24 March</span> 2024</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=smartasset.com&rft.atitle=Trump+Tax+Brackets%3A+Did+My+Tax+Rate+Change%3F+-+SmartAsset+%7C+SmartAsset&rft_id=https%3A%2F%2Fsmartasset.com%2Ftaxes%2Ftrump-tax-brackets&rfr_id=info%3Asid%2Fen.wikipedia.org%3AProgressive+tax" class="Z3988"></span></span> </li> <li id="cite_note-Kraja-72"><span class="mw-cite-backlink">^ <a href="#cite_ref-Kraja_72-0"><sup><i><b>a</b></i></sup></a> <a href="#cite_ref-Kraja_72-1"><sup><i><b>b</b></i></sup></a></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFKrajaLirëzaMorselli2023" class="citation journal cs1">Kraja, Gentiana; Lirëza, Linert; Morselli, Alessandro (May 2023). <a rel="nofollow" class="external text" href="https://www.researchgate.net/publication/370579788">"Comparative Study on Flat Tax and Progressive Tax in Albania"</a>. <i>Journal of Educational and Social Research</i>. <b>13</b> (3): 354. <a href="/wiki/Doi_(identifier)" class="mw-redirect" title="Doi (identifier)">doi</a>:<a rel="nofollow" class="external text" href="https://doi.org/10.3694%2Fjesr-2023-0083">10.3694/jesr-2023-0083</a>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=article&rft.jtitle=Journal+of+Educational+and+Social+Research&rft.atitle=Comparative+Study+on+Flat+Tax+and+Progressive+Tax+in+Albania&rft.volume=13&rft.issue=3&rft.pages=354&rft.date=2023-05&rft_id=info%3Adoi%2F10.3694%2Fjesr-2023-0083&rft.aulast=Kraja&rft.aufirst=Gentiana&rft.au=Lir%C3%ABza%2C+Linert&rft.au=Morselli%2C+Alessandro&rft_id=https%3A%2F%2Fwww.researchgate.net%2Fpublication%2F370579788&rfr_id=info%3Asid%2Fen.wikipedia.org%3AProgressive+tax" class="Z3988"></span></span> </li> <li id="cite_note-73"><span class="mw-cite-backlink"><b><a href="#cite_ref-73">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://taxsummaries.pwc.com/belgium/individual/taxes-on-personal-income">"Belgium - Individual - Taxes on personal income"</a>. <i>taxsummaries.pwc.com</i><span class="reference-accessdate">. Retrieved <span class="nowrap">22 April</span> 2021</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=taxsummaries.pwc.com&rft.atitle=Belgium+-+Individual+-+Taxes+on+personal+income&rft_id=https%3A%2F%2Ftaxsummaries.pwc.com%2Fbelgium%2Findividual%2Ftaxes-on-personal-income&rfr_id=info%3Asid%2Fen.wikipedia.org%3AProgressive+tax" class="Z3988"></span></span> </li> <li id="cite_note-74"><span class="mw-cite-backlink"><b><a href="#cite_ref-74">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.canada.ca/en/revenue-agency/services/tax/individuals/frequently-asked-questions-individuals/canadian-income-tax-rates-individuals-current-previous-years.html">"Canadian income tax rates for individuals - current and previous years"</a>. <i>aem</i>. 30 December 2020<span class="reference-accessdate">. Retrieved <span class="nowrap">22 April</span> 2021</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=aem&rft.atitle=Canadian+income+tax+rates+for+individuals+-+current+and+previous+years&rft.date=2020-12-30&rft_id=https%3A%2F%2Fwww.canada.ca%2Fen%2Frevenue-agency%2Fservices%2Ftax%2Findividuals%2Ffrequently-asked-questions-individuals%2Fcanadian-income-tax-rates-individuals-current-previous-years.html&rfr_id=info%3Asid%2Fen.wikipedia.org%3AProgressive+tax" class="Z3988"></span></span> </li> <li id="cite_note-75"><span class="mw-cite-backlink"><b><a href="#cite_ref-75">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://taxsummaries.pwc.com/denmark/individual/taxes-on-personal-income">"Denmark - Individual - Taxes on personal income"</a>. <i>taxsummaries.pwc.com</i><span class="reference-accessdate">. Retrieved <span class="nowrap">22 April</span> 2021</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=taxsummaries.pwc.com&rft.atitle=Denmark+-+Individual+-+Taxes+on+personal+income&rft_id=https%3A%2F%2Ftaxsummaries.pwc.com%2Fdenmark%2Findividual%2Ftaxes-on-personal-income&rfr_id=info%3Asid%2Fen.wikipedia.org%3AProgressive+tax" class="Z3988"></span></span> </li> <li id="cite_note-76"><span class="mw-cite-backlink"><b><a href="#cite_ref-76">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://taxsummaries.pwc.com/germany/individual/taxes-on-personal-income">"Germany - Individual - Taxes on personal income"</a>. <i>taxsummaries.pwc.com</i><span class="reference-accessdate">. Retrieved <span class="nowrap">22 April</span> 2021</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=taxsummaries.pwc.com&rft.atitle=Germany+-+Individual+-+Taxes+on+personal+income&rft_id=https%3A%2F%2Ftaxsummaries.pwc.com%2Fgermany%2Findividual%2Ftaxes-on-personal-income&rfr_id=info%3Asid%2Fen.wikipedia.org%3AProgressive+tax" class="Z3988"></span></span> </li> <li id="cite_note-77"><span class="mw-cite-backlink"><b><a href="#cite_ref-77">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFMaharaniMudzaka2023" class="citation journal cs1">Maharani, Deswita; Mudzaka, Mochamad Kohar (April 2023). <a rel="nofollow" class="external text" href="https://www.researchgate.net/publication/371103325">"The Effect of Progressive Tax on Regional Income (Study at One of The Centers of Income Management in Cimahi City)"</a>. <i>Jurnal Ekonomi, Bisnis & Entrepreneurship</i>. <b>17</b> (1). Indonesia: 95–102. <a href="/wiki/Doi_(identifier)" class="mw-redirect" title="Doi (identifier)">doi</a>:<span class="id-lock-free" title="Freely accessible"><a rel="nofollow" class="external text" href="https://doi.org/10.55208%2Fjebe.v17i1.330">10.55208/jebe.v17i1.330</a></span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=article&rft.jtitle=Jurnal+Ekonomi%2C+Bisnis+%26+Entrepreneurship&rft.atitle=The+Effect+of+Progressive+Tax+on+Regional+Income+%28Study+at+One+of+The+Centers+of+Income+Management+in+Cimahi+City%29&rft.volume=17&rft.issue=1&rft.pages=95-102&rft.date=2023-04&rft_id=info%3Adoi%2F10.55208%2Fjebe.v17i1.330&rft.aulast=Maharani&rft.aufirst=Deswita&rft.au=Mudzaka%2C+Mochamad+Kohar&rft_id=https%3A%2F%2Fwww.researchgate.net%2Fpublication%2F371103325&rfr_id=info%3Asid%2Fen.wikipedia.org%3AProgressive+tax" class="Z3988"></span></span> </li> <li id="cite_note-78"><span class="mw-cite-backlink"><b><a href="#cite_ref-78">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFBarokah1Tripermata2Putri2023" class="citation journal cs1">Barokah1, Bela; Tripermata2, Lukita; Putri, Andini Utari (May 2023). <a rel="nofollow" class="external text" href="https://www.researchgate.net/publication/370890479_The_Effect_of_Progressive_Tax_Implementation_Tax_Sanctions_and_Tax_Knowledge_on_the_Level_of_Motor_Vehicle_Taxpayer_Compliance_in_Palembang_City_Case_Study_on_WPOP_Joint_Office_Samsat_City_of_Palemban">"The Effect of Progressive Tax Implementation, Tax Sanctions and Tax Knowledge on the Level of Motor Vehicle Taxpayer Compliance in Palembang City: Case Study on WPOP Joint Office Samsat City of Palembang I"</a>. <i>International Journal of Community Service & Engagement</i>. <b>4</b> (2). <a href="/wiki/Doi_(identifier)" class="mw-redirect" title="Doi (identifier)">doi</a>:<span class="id-lock-free" title="Freely accessible"><a rel="nofollow" class="external text" href="https://doi.org/10.47747%2Fijcse.v4i2.1160">10.47747/ijcse.v4i2.1160</a></span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=article&rft.jtitle=International+Journal+of+Community+Service+%26+Engagement&rft.atitle=The+Effect+of+Progressive+Tax+Implementation%2C+Tax+Sanctions+and+Tax+Knowledge+on+the+Level+of+Motor+Vehicle+Taxpayer+Compliance+in+Palembang+City%3A+Case+Study+on+WPOP+Joint+Office+Samsat+City+of+Palembang+I&rft.volume=4&rft.issue=2&rft.date=2023-05&rft_id=info%3Adoi%2F10.47747%2Fijcse.v4i2.1160&rft.aulast=Barokah1&rft.aufirst=Bela&rft.au=Tripermata2%2C+Lukita&rft.au=Putri%2C+Andini+Utari&rft_id=https%3A%2F%2Fwww.researchgate.net%2Fpublication%2F370890479_The_Effect_of_Progressive_Tax_Implementation_Tax_Sanctions_and_Tax_Knowledge_on_the_Level_of_Motor_Vehicle_Taxpayer_Compliance_in_Palembang_City_Case_Study_on_WPOP_Joint_Office_Samsat_City_of_Palemban&rfr_id=info%3Asid%2Fen.wikipedia.org%3AProgressive+tax" class="Z3988"></span><span class="cs1-maint citation-comment"><code class="cs1-code">{{<a href="/wiki/Template:Cite_journal" title="Template:Cite journal">cite journal</a>}}</code>: CS1 maint: numeric names: authors list (<a href="/wiki/Category:CS1_maint:_numeric_names:_authors_list" title="Category:CS1 maint: numeric names: authors list">link</a>)</span></span> </li> <li id="cite_note-79"><span class="mw-cite-backlink"><b><a href="#cite_ref-79">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://home.kpmg/xx/en/home/insights/2011/12/norway-income-tax.html">"Norway - Income Tax - KPMG Global"</a>. <i>KPMG</i>. 2 March 2021<span class="reference-accessdate">. Retrieved <span class="nowrap">22 April</span> 2021</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=KPMG&rft.atitle=Norway+-+Income+Tax+-+KPMG+Global&rft.date=2021-03-02&rft_id=https%3A%2F%2Fhome.kpmg%2Fxx%2Fen%2Fhome%2Finsights%2F2011%2F12%2Fnorway-income-tax.html&rfr_id=info%3Asid%2Fen.wikipedia.org%3AProgressive+tax" class="Z3988"></span></span> </li> <li id="cite_note-80"><span class="mw-cite-backlink"><b><a href="#cite_ref-80">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFskatteverket.se" class="citation web cs1 cs1-prop-foreign-lang-source">skatteverket.se, Skatteverket. <a rel="nofollow" class="external text" href="https://www.skatteverket.se/privat/skatter/beloppprocent/2013.4.2b543913a42158acf800010110.html#h-Statliginkomstskattfysiskapersoner">"Belopp och procent inkomstår 2013 - privat"</a>. <i>www.skatteverket.se</i> (in Swedish)<span class="reference-accessdate">. Retrieved <span class="nowrap">22 April</span> 2021</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=www.skatteverket.se&rft.atitle=Belopp+och+procent+inkomst%C3%A5r+2013+-+privat&rft.aulast=skatteverket.se&rft.aufirst=Skatteverket&rft_id=https%3A%2F%2Fwww.skatteverket.se%2Fprivat%2Fskatter%2Fbeloppprocent%2F2013.4.2b543913a42158acf800010110.html%23h-Statliginkomstskattfysiskapersoner&rfr_id=info%3Asid%2Fen.wikipedia.org%3AProgressive+tax" class="Z3988"></span></span> </li> <li id="cite_note-81"><span class="mw-cite-backlink"><b><a href="#cite_ref-81">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.gov.uk/income-tax-rates">"Income Tax rates and Personal Allowances"</a>. <i>GOV.UK</i><span class="reference-accessdate">. Retrieved <span class="nowrap">22 April</span> 2021</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=GOV.UK&rft.atitle=Income+Tax+rates+and+Personal+Allowances&rft_id=https%3A%2F%2Fwww.gov.uk%2Fincome-tax-rates&rfr_id=info%3Asid%2Fen.wikipedia.org%3AProgressive+tax" class="Z3988"></span></span> </li> <li id="cite_note-82"><span class="mw-cite-backlink"><b><a href="#cite_ref-82">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.gov.uk/scottish-income-tax">"Income Tax in Scotland"</a>. <i>GOV.UK</i><span class="reference-accessdate">. Retrieved <span class="nowrap">22 April</span> 2021</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=GOV.UK&rft.atitle=Income+Tax+in+Scotland&rft_id=https%3A%2F%2Fwww.gov.uk%2Fscottish-income-tax&rfr_id=info%3Asid%2Fen.wikipedia.org%3AProgressive+tax" class="Z3988"></span></span> </li> <li id="cite_note-NZ-83"><span class="mw-cite-backlink"><b><a href="#cite_ref-NZ_83-0">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.ird.govt.nz/income-tax/income-tax-for-individuals/tax-codes-and-tax-rates-for-individuals/tax-rates-for-individuals">"Tax rates for individuals"</a>. <i>ird.govt.nz</i>. <a href="/wiki/Inland_Revenue_Department_(New_Zealand)" title="Inland Revenue Department (New Zealand)">Inland Revenue Department (New Zealand)</a><span class="reference-accessdate">. Retrieved <span class="nowrap">9 November</span> 2022</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=ird.govt.nz&rft.atitle=Tax+rates+for+individuals&rft_id=https%3A%2F%2Fwww.ird.govt.nz%2Fincome-tax%2Fincome-tax-for-individuals%2Ftax-codes-and-tax-rates-for-individuals%2Ftax-rates-for-individuals&rfr_id=info%3Asid%2Fen.wikipedia.org%3AProgressive+tax" class="Z3988"></span></span> </li> <li id="cite_note-AUS-84"><span class="mw-cite-backlink"><b><a href="#cite_ref-AUS_84-0">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://web.archive.org/web/20110629180649/http://www.ato.gov.au/content/12333.htm">"Individual income tax rates"</a>. <i>ato.gov.au</i>. <a href="/wiki/Australian_Taxation_Office" title="Australian Taxation Office">Australian Taxation Office</a>. Archived from <a rel="nofollow" class="external text" href="http://www.ato.gov.au/content/12333.htm">the original</a> on 29 June 2011<span class="reference-accessdate">. Retrieved <span class="nowrap">15 May</span> 2013</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=ato.gov.au&rft.atitle=Individual+income+tax+rates&rft_id=http%3A%2F%2Fwww.ato.gov.au%2Fcontent%2F12333.htm&rfr_id=info%3Asid%2Fen.wikipedia.org%3AProgressive+tax" class="Z3988"></span></span> </li> <li id="cite_note-85"><span class="mw-cite-backlink"><b><a href="#cite_ref-85">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://expatra.com/guides/italy/italian-taxes-tax-advantages-for-expats-explained/">"Italian Taxes & Tax Advantages For Expats Explained"</a>. <i>Expatra</i>. 23 October 2023<span class="reference-accessdate">. Retrieved <span class="nowrap">28 March</span> 2024</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=Expatra&rft.atitle=Italian+Taxes+%26+Tax+Advantages+For+Expats+Explained&rft.date=2023-10-23&rft_id=https%3A%2F%2Fexpatra.com%2Fguides%2Fitaly%2Fitalian-taxes-tax-advantages-for-expats-explained%2F&rfr_id=info%3Asid%2Fen.wikipedia.org%3AProgressive+tax" class="Z3988"></span></span> </li> </ol></div></div> <div class="mw-heading mw-heading2"><h2 id="External_links">External links</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Progressive_tax&action=edit&section=20" title="Edit section: External links"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <style data-mw-deduplicate="TemplateStyles:r1235681985">.mw-parser-output .side-box{margin:4px 0;box-sizing:border-box;border:1px solid #aaa;font-size:88%;line-height:1.25em;background-color:var(--background-color-interactive-subtle,#f8f9fa);display:flow-root}.mw-parser-output .side-box-abovebelow,.mw-parser-output .side-box-text{padding:0.25em 0.9em}.mw-parser-output .side-box-image{padding:2px 0 2px 0.9em;text-align:center}.mw-parser-output .side-box-imageright{padding:2px 0.9em 2px 0;text-align:center}@media(min-width:500px){.mw-parser-output .side-box-flex{display:flex;align-items:center}.mw-parser-output .side-box-text{flex:1;min-width:0}}@media(min-width:720px){.mw-parser-output .side-box{width:238px}.mw-parser-output .side-box-right{clear:right;float:right;margin-left:1em}.mw-parser-output .side-box-left{margin-right:1em}}</style><style data-mw-deduplicate="TemplateStyles:r1237033735">@media print{body.ns-0 .mw-parser-output .sistersitebox{display:none!important}}@media screen{html.skin-theme-clientpref-night .mw-parser-output .sistersitebox img[src*="Wiktionary-logo-en-v2.svg"]{background-color:white}}@media screen and (prefers-color-scheme:dark){html.skin-theme-clientpref-os .mw-parser-output .sistersitebox img[src*="Wiktionary-logo-en-v2.svg"]{background-color:white}}</style><div class="side-box side-box-right plainlinks sistersitebox"><style data-mw-deduplicate="TemplateStyles:r1126788409">.mw-parser-output .plainlist ol,.mw-parser-output .plainlist ul{line-height:inherit;list-style:none;margin:0;padding:0}.mw-parser-output .plainlist ol li,.mw-parser-output .plainlist ul li{margin-bottom:0}</style> <div class="side-box-flex"> <div class="side-box-image"><span class="noviewer" typeof="mw:File"><span><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/f/fa/Wikiquote-logo.svg/34px-Wikiquote-logo.svg.png" decoding="async" width="34" height="40" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/f/fa/Wikiquote-logo.svg/51px-Wikiquote-logo.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/f/fa/Wikiquote-logo.svg/68px-Wikiquote-logo.svg.png 2x" data-file-width="300" data-file-height="355" /></span></span></div> <div class="side-box-text plainlist">Wikiquote has quotations related to <i><b><a href="https://en.wikiquote.org/wiki/Taxation" class="extiw" title="q:Taxation">Taxation</a></b></i>.</div></div> </div> <ul><li><a rel="nofollow" class="external text" href="https://web.archive.org/web/20161224230816/http://nontrivialpursuits.org/Tax_Policy.htm"><i>The Progressive Income Tax: Theoretical Foundations</i></a></li> <li><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFSlemrod2002" class="citation encyclopaedia cs1"><a href="/wiki/Joel_Slemrod" title="Joel Slemrod">Slemrod, Joel B.</a> (2002). "Progressive Taxes". In <a href="/wiki/David_R._Henderson" title="David R. Henderson">David R. Henderson</a> (ed.). <i><a href="/wiki/Concise_Encyclopedia_of_Economics" class="mw-redirect" title="Concise Encyclopedia of Economics">Concise Encyclopedia of Economics</a></i> (1st ed.). <a href="/wiki/Library_of_Economics_and_Liberty" class="mw-redirect" title="Library of Economics and Liberty">Library of Economics and Liberty</a>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=bookitem&rft.atitle=Progressive+Taxes&rft.btitle=Concise+Encyclopedia+of+Economics&rft.edition=1st&rft.pub=Library+of+Economics+and+Liberty&rft.date=2002&rft.aulast=Slemrod&rft.aufirst=Joel+B.&rfr_id=info%3Asid%2Fen.wikipedia.org%3AProgressive+tax" class="Z3988"></span> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><a href="/wiki/OCLC_(identifier)" class="mw-redirect" title="OCLC (identifier)">OCLC</a> <a rel="nofollow" class="external text" href="https://www.worldcat.org/oclc/317650570">317650570</a>, <a rel="nofollow" class="external text" href="https://www.worldcat.org/oclc/50016270">50016270</a>, <a rel="nofollow" class="external text" href="https://www.worldcat.org/oclc/163149563">163149563</a></li></ul> <div class="navbox-styles"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><style data-mw-deduplicate="TemplateStyles:r1236075235">.mw-parser-output .navbox{box-sizing:border-box;border:1px solid #a2a9b1;width:100%;clear:both;font-size:88%;text-align:center;padding:1px;margin:1em auto 0}.mw-parser-output .navbox .navbox{margin-top:0}.mw-parser-output .navbox+.navbox,.mw-parser-output .navbox+.navbox-styles+.navbox{margin-top:-1px}.mw-parser-output .navbox-inner,.mw-parser-output .navbox-subgroup{width:100%}.mw-parser-output .navbox-group,.mw-parser-output .navbox-title,.mw-parser-output .navbox-abovebelow{padding:0.25em 1em;line-height:1.5em;text-align:center}.mw-parser-output .navbox-group{white-space:nowrap;text-align:right}.mw-parser-output .navbox,.mw-parser-output .navbox-subgroup{background-color:#fdfdfd}.mw-parser-output .navbox-list{line-height:1.5em;border-color:#fdfdfd}.mw-parser-output .navbox-list-with-group{text-align:left;border-left-width:2px;border-left-style:solid}.mw-parser-output tr+tr>.navbox-abovebelow,.mw-parser-output tr+tr>.navbox-group,.mw-parser-output tr+tr>.navbox-image,.mw-parser-output tr+tr>.navbox-list{border-top:2px solid #fdfdfd}.mw-parser-output .navbox-title{background-color:#ccf}.mw-parser-output .navbox-abovebelow,.mw-parser-output .navbox-group,.mw-parser-output .navbox-subgroup .navbox-title{background-color:#ddf}.mw-parser-output .navbox-subgroup .navbox-group,.mw-parser-output .navbox-subgroup .navbox-abovebelow{background-color:#e6e6ff}.mw-parser-output .navbox-even{background-color:#f7f7f7}.mw-parser-output .navbox-odd{background-color:transparent}.mw-parser-output .navbox .hlist td dl,.mw-parser-output .navbox .hlist td ol,.mw-parser-output .navbox .hlist td ul,.mw-parser-output .navbox td.hlist dl,.mw-parser-output .navbox td.hlist ol,.mw-parser-output .navbox td.hlist ul{padding:0.125em 0}.mw-parser-output .navbox .navbar{display:block;font-size:100%}.mw-parser-output .navbox-title .navbar{float:left;text-align:left;margin-right:0.5em}body.skin--responsive .mw-parser-output .navbox-image img{max-width:none!important}@media print{body.ns-0 .mw-parser-output .navbox{display:none!important}}</style></div><div role="navigation" class="navbox authority-control" aria-label="Navbox" style="padding:3px"><table class="nowraplinks hlist navbox-inner" style="border-spacing:0;background:transparent;color:inherit"><tbody><tr><th scope="row" class="navbox-group" style="width:1%"><a href="/wiki/Help:Authority_control" title="Help:Authority control">Authority control databases</a>: National <span class="mw-valign-text-top noprint" typeof="mw:File/Frameless"><a href="https://www.wikidata.org/wiki/Q509331#identifiers" title="Edit this at Wikidata"><img alt="Edit this at Wikidata" src="//upload.wikimedia.org/wikipedia/en/thumb/8/8a/OOjs_UI_icon_edit-ltr-progressive.svg/10px-OOjs_UI_icon_edit-ltr-progressive.svg.png" decoding="async" width="10" height="10" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/en/thumb/8/8a/OOjs_UI_icon_edit-ltr-progressive.svg/15px-OOjs_UI_icon_edit-ltr-progressive.svg.png 1.5x, //upload.wikimedia.org/wikipedia/en/thumb/8/8a/OOjs_UI_icon_edit-ltr-progressive.svg/20px-OOjs_UI_icon_edit-ltr-progressive.svg.png 2x" data-file-width="20" data-file-height="20" /></a></span></th><td class="navbox-list-with-group navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"><ul><li><span class="uid"><a rel="nofollow" class="external text" href="https://d-nb.info/gnd/4057450-7">Germany</a></span></li><li><span class="uid"><a rel="nofollow" class="external text" href="https://id.loc.gov/authorities/sh85132868">United States</a></span></li><li><span class="uid"><a rel="nofollow" class="external text" href="http://olduli.nli.org.il/F/?func=find-b&local_base=NLX10&find_code=UID&request=987007563359605171">Israel</a></span></li></ul></div></td></tr></tbody></table></div>    </div><noscript><img src="https://login.wikimedia.org/wiki/Special:CentralAutoLogin/start?type=1x1" alt="" width="1" height="1" style="border: none; position: absolute;"></noscript> <div class="printfooter" data-nosnippet="">Retrieved from "<a dir="ltr" href="https://en.wikipedia.org/w/index.php?title=Progressive_tax&oldid=1257499190">https://en.wikipedia.org/w/index.php?title=Progressive_tax&oldid=1257499190</a>"</div></div> <div id="catlinks" class="catlinks" data-mw="interface"><div id="mw-normal-catlinks" class="mw-normal-catlinks"><a href="/wiki/Help:Category" title="Help:Category">Categories</a>: <ul><li><a href="/wiki/Category:Taxation_and_redistribution" title="Category:Taxation and redistribution">Taxation and redistribution</a></li><li><a href="/wiki/Category:Tax_incidence" title="Category:Tax incidence">Tax incidence</a></li><li><a href="/wiki/Category:Tax_terms" title="Category:Tax terms">Tax terms</a></li><li><a href="/wiki/Category:Economic_progressivism" title="Category:Economic progressivism">Economic progressivism</a></li></ul></div><div id="mw-hidden-catlinks" class="mw-hidden-catlinks mw-hidden-cats-hidden">Hidden categories: <ul><li><a href="/wiki/Category:Pages_with_non-numeric_formatnum_arguments" title="Category:Pages with non-numeric formatnum arguments">Pages with non-numeric formatnum arguments</a></li><li><a href="/wiki/Category:CS1_maint:_bot:_original_URL_status_unknown" title="Category:CS1 maint: bot: original URL status unknown">CS1 maint: bot: original URL status unknown</a></li><li><a href="/wiki/Category:CS1_maint:_multiple_names:_authors_list" title="Category:CS1 maint: multiple names: authors list">CS1 maint: multiple names: authors list</a></li><li><a href="/wiki/Category:CS1_maint:_numeric_names:_authors_list" title="Category:CS1 maint: numeric names: authors list">CS1 maint: numeric names: authors list</a></li><li><a href="/wiki/Category:CS1_Swedish-language_sources_(sv)" title="Category:CS1 Swedish-language sources (sv)">CS1 Swedish-language sources (sv)</a></li><li><a href="/wiki/Category:Articles_with_short_description" title="Category:Articles with short description">Articles with short description</a></li><li><a href="/wiki/Category:Short_description_is_different_from_Wikidata" title="Category:Short description is different from Wikidata">Short description is different from Wikidata</a></li><li><a href="/wiki/Category:Use_dmy_dates_from_February_2023" title="Category:Use dmy dates from February 2023">Use dmy dates from February 2023</a></li><li><a href="/wiki/Category:Wikipedia_articles_needing_clarification_from_October_2023" title="Category:Wikipedia articles needing clarification from October 2023">Wikipedia articles needing clarification from October 2023</a></li><li><a href="/wiki/Category:All_articles_with_unsourced_statements" title="Category:All articles with unsourced statements">All articles with unsourced statements</a></li><li><a href="/wiki/Category:Articles_with_unsourced_statements_from_July_2014" title="Category:Articles with unsourced statements from July 2014">Articles with unsourced statements from July 2014</a></li><li><a href="/wiki/Category:Articles_with_unsourced_statements_from_January_2017" title="Category:Articles with unsourced statements from January 2017">Articles with unsourced statements from January 2017</a></li><li><a href="/wiki/Category:Wikipedia_articles_needing_clarification_from_February_2024" title="Category:Wikipedia articles needing clarification from February 2024">Wikipedia articles needing clarification from February 2024</a></li></ul></div></div> </div> </main> </div> <div class="mw-footer-container"> <footer id="footer" class="mw-footer" > <ul id="footer-info"> <li id="footer-info-lastmod"> This page was last edited on 15 November 2024, at 06:12<span class="anonymous-show"> (UTC)</span>.</li> <li id="footer-info-copyright">Text is available under the <a href="/wiki/Wikipedia:Text_of_the_Creative_Commons_Attribution-ShareAlike_4.0_International_License" title="Wikipedia:Text of the Creative Commons Attribution-ShareAlike 4.0 International License">Creative Commons Attribution-ShareAlike 4.0 License</a>; additional terms may apply. By using this site, you agree to the <a href="https://foundation.wikimedia.org/wiki/Special:MyLanguage/Policy:Terms_of_Use" class="extiw" title="foundation:Special:MyLanguage/Policy:Terms of Use">Terms of Use</a> and <a href="https://foundation.wikimedia.org/wiki/Special:MyLanguage/Policy:Privacy_policy" class="extiw" title="foundation:Special:MyLanguage/Policy:Privacy policy">Privacy Policy</a>. Wikipedia® is a registered trademark of the <a rel="nofollow" class="external text" href="https://wikimediafoundation.org/">Wikimedia Foundation, Inc.</a>, a non-profit organization.</li> </ul> <ul id="footer-places"> <li id="footer-places-privacy"><a href="https://foundation.wikimedia.org/wiki/Special:MyLanguage/Policy:Privacy_policy">Privacy policy</a></li> <li id="footer-places-about"><a href="/wiki/Wikipedia:About">About Wikipedia</a></li> <li id="footer-places-disclaimers"><a href="/wiki/Wikipedia:General_disclaimer">Disclaimers</a></li> <li id="footer-places-contact"><a href="//en.wikipedia.org/wiki/Wikipedia:Contact_us">Contact Wikipedia</a></li> <li id="footer-places-wm-codeofconduct"><a href="https://foundation.wikimedia.org/wiki/Special:MyLanguage/Policy:Universal_Code_of_Conduct">Code of Conduct</a></li> <li id="footer-places-developers"><a href="https://developer.wikimedia.org">Developers</a></li> <li id="footer-places-statslink"><a href="https://stats.wikimedia.org/#/en.wikipedia.org">Statistics</a></li> <li id="footer-places-cookiestatement"><a href="https://foundation.wikimedia.org/wiki/Special:MyLanguage/Policy:Cookie_statement">Cookie statement</a></li> <li id="footer-places-mobileview"><a href="//en.m.wikipedia.org/w/index.php?title=Progressive_tax&mobileaction=toggle_view_mobile" class="noprint stopMobileRedirectToggle">Mobile view</a></li> </ul> <ul id="footer-icons" class="noprint"> <li id="footer-copyrightico"><a href="https://wikimediafoundation.org/" class="cdx-button cdx-button--fake-button cdx-button--size-large cdx-button--fake-button--enabled"><img src="/static/images/footer/wikimedia-button.svg" width="84" height="29" alt="Wikimedia Foundation" loading="lazy"></a></li> <li id="footer-poweredbyico"><a href="https://www.mediawiki.org/" class="cdx-button cdx-button--fake-button cdx-button--size-large cdx-button--fake-button--enabled"><img src="/w/resources/assets/poweredby_mediawiki.svg" alt="Powered by MediaWiki" width="88" height="31" loading="lazy"></a></li> </ul> </footer> </div> </div> </div> <div class="vector-settings" id="p-dock-bottom"> <ul></ul> </div><script>(RLQ=window.RLQ||[]).push(function(){mw.config.set({"wgHostname":"mw-web.codfw.main-6b8d669998-hh82k","wgBackendResponseTime":174,"wgPageParseReport":{"limitreport":{"cputime":"1.240","walltime":"1.561","ppvisitednodes":{"value":9995,"limit":1000000},"postexpandincludesize":{"value":235597,"limit":2097152},"templateargumentsize":{"value":9525,"limit":2097152},"expansiondepth":{"value":16,"limit":100},"expensivefunctioncount":{"value":12,"limit":500},"unstrip-depth":{"value":1,"limit":20},"unstrip-size":{"value":344561,"limit":5000000},"entityaccesscount":{"value":1,"limit":400},"timingprofile":["100.00% 1301.325 1 -total"," 35.38% 460.456 1 Template:Reflist"," 21.72% 282.603 1 Template:Columns-list"," 20.41% 265.630 17 Template:Annotated_link"," 11.02% 143.470 39 Template:Cite_web"," 10.13% 131.769 1 Template:Taxation"," 9.94% 129.309 1 Template:Sidebar_with_collapsible_lists"," 9.44% 122.796 25 Template:Cite_journal"," 6.41% 83.437 3 Template:Cite_encyclopedia"," 5.24% 68.192 4 Template:Sidebar"]},"scribunto":{"limitreport-timeusage":{"value":"0.773","limit":"10.000"},"limitreport-memusage":{"value":25577192,"limit":52428800},"limitreport-logs":"table#1 {\n [\"size\"] = \"tiny\",\n}\ntable#1 {\n [\"size\"] = \"tiny\",\n}\n"},"cachereport":{"origin":"mw-web.codfw.main-57488d5c7d-snx44","timestamp":"20241128020113","ttl":2592000,"transientcontent":false}}});});</script> <script type="application/ld+json">{"@context":"https:\/\/schema.org","@type":"Article","name":"Progressive tax","url":"https:\/\/en.wikipedia.org\/wiki\/Progressive_tax","sameAs":"http:\/\/www.wikidata.org\/entity\/Q509331","mainEntity":"http:\/\/www.wikidata.org\/entity\/Q509331","author":{"@type":"Organization","name":"Contributors to Wikimedia projects"},"publisher":{"@type":"Organization","name":"Wikimedia Foundation, Inc.","logo":{"@type":"ImageObject","url":"https:\/\/www.wikimedia.org\/static\/images\/wmf-hor-googpub.png"}},"datePublished":"2003-08-22T00:43:09Z","dateModified":"2024-11-15T06:12:56Z","image":"https:\/\/upload.wikimedia.org\/wikipedia\/commons\/2\/22\/TopTaxIncidence_PikettySaez2007.png","headline":"tax where the tax rate increases as the taxable base amount increases"}</script> </body> </html>