A Different Approach of Tax Progressivity Measurement

Measuring income tax progression is a matter of many debates among groups with specific social interests. These debates are a consequence of disagreements regarding the model they prefer for measuring income tax progression. For this reason, authors with interest in this field suggest different measuring methods. As such, values resulting from these measurements differ for a given tax system, and neglect to show any relation of tax progression in a given level of income with the prior level of income tax. In this paper, a new model of measuring income tax progression is introduced, one that takes into account income levels as related to previous income tax levels.