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This article is currently a work in progress. When completed, it should describe, in a unified manner, the concepts covered in the articles Progressive tax, Regressive tax, and Proportional tax. The current outline will cover:

• base concepts for analyzing tax distribution
  • identification of tax base (income, consumption, wealth)
  • identification of time scale (cross-section, lifetime)
  • progressivity, regressivity, and proportionality of different taxes on the same tax base
• impact of uniform rates versus exemptions
• comparing progressivity or regressivity across different tax bases
• examples

Although this page is in my namespace, I intend to post it to Tax distribution once it is finished. In the meantime, I encourage anyone who is interested to post recommendations on the talk page for this subpage.

Contents 1 Basic Concepts 1.1 Identifying the tax base 1.2 Identifying the time scale 1.3 Progressivity, regressivity, and proportionality 2 Impact of uniform rates versus exemptions 3 Comparing progressivity of taxes on different tax bases 4 Examples of progressive, regressive, and proportional taxes

[edit] Basic Concepts

[edit] Identifying the tax base

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[edit] Identifying the time scale

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[edit] Progressivity, regressivity, and proportionality

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[edit] Impact of uniform rates versus exemptions

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[edit] Comparing progressivity of taxes on different tax bases

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[edit] Examples of progressive, regressive, and proportional taxes

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