How should progressivity be measured? Q.How should progressivity be measured? A.A broad definition of progressivity, that tax burdens rise with household income, masks a host of ambiguities in measuring the effect of a tax change. The percentage change in after-tax income is the most reliable measure of the progressivity of such a change. Read more about How should progressivity be measured?
What are the benefits of simpler taxes? Q.What are the benefits of simpler taxes? A.Simpler taxes have lower compliance costs—in both time and money—and may encourage taxpayers to use tax provisions aimed at helping people pay for socially desirable activities. Read more about What are the benefits of simpler taxes?
How should distributional tables be interpreted? Q.How should distributional tables be interpreted? A.Distributional tables provide important and useful information, but keep six key questions in mind to correctly interpret the results. Read more about How should distributional tables be interpreted?
