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The Impact of Income Tax Progressivity On Tax Revenue

Marquette University

Charles E. Scott

Loyola College of Maryland

The possibility of a relationship between tax revenue and tax progressivity has been an issue of interest to both theorists and policymakers in recent years. Among the public choice theorists there is debate about the expected direction of association. The empirical results have also been mixed. In this article we discuss the theoretical foundations of this relationship and empirically test a resulting median voter model for state income tax receipts. The empirical findings support a negative relationship between state income tax receipts and the progressivity of their income tax system.

Public Finance Review, Vol. 15, No. 2, 188-198 (1987)
DOI: 10.1177/109114218701500204


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