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Keywords: progressive tax rates
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Journal Articles
Journal:
Accounting and the Public Interest
Accounting and the Public Interest (2023) 23 (1): 204–209.
Published: 01 December 2023
...Jillian R. Adams ABSTRACT In this discussion of “The Inherent Conflict Between Progressive Tax Rates and Income Inequality: Lessons from COVID-19 Restrictions” ( Goldman, Lusch, and Sadka 2022 ), I first provide context in which to better understand the article’s findings and contribution. I...
Journal Articles
Journal:
Accounting and the Public Interest
Accounting and the Public Interest (2022) 22 (1): 1–32.
Published: 01 December 2022
...Nathan C. Goldman; Stephen J. Lusch; Gil Sadka ABSTRACT We examine the relation between progressive tax rates, income inequality, and state income tax collections. We provide evidence that states with more progressive tax rate structures have higher tax collections. We then show an enhanced...