For instance, under the Bush plan, more people fall under the zero bracket (the level below which no positive income taxes are owed). In and of itself, this is progressive. OTOH, the amount of the tax cut is higher in percentage terms as income increases.
For some tax reforms, it is possible for different measures of progressivity to yield different verdicts on whether the reform results in a tax system that is more or less progressive.
mbs
On Sat, 11 Jan 2003, Jordan Hayes wrote:
> The "Income Tax" is pretty progressive at this point (and getting
> moreso)