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| Tekijä: | Allen, M. Campbell, J. |
| Otsikko: | State revenue extraction from different income groups: variations in tax progressivity in the United States, 1916 to 1986 |
| Lehti: | American Sociological Review
1994 : APR, VOL. 59:2, p. 169-186 |
| Asiasana: | USA INCOMES TAXATION |
| Kieli: | eng |
| Tiivistelmä: | The authors examine the conditions that affected the progressivity of the individual income tax in the United States between 1916 and 1986. A multivariate time-series analysis shows how macroeconomic conditions, state imperatives, the organizational capacities of social classes, and political conditions have affected the progressivity and the symbolic component of the income tax. |
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