The Logarithmic Progressive Income Tax

Authors

  • Lawrence Briskin U.S. Air Force (Retired Civilian)

DOI:

https://doi.org/10.25071/1874-6322.36120

Abstract

Until now the progressivity of the personal income tax has been arbitrarily set by Congress. Here we propose that logarithmic progression in the form t/g = M log g + B, should be used. With the logarithmic progression, everyone at all income levels is subject to the same progressivity. At all income levels, if income changes by x per cent, the tax rate changes by y percent. By modifying the constants M and B, the formula can be adapted to the varying needs of the economy.

Published

2015-01-18

How to Cite

Briskin, L. (2015). The Logarithmic Progressive Income Tax. Journal of Income Distribution®, 22(1), 70. https://doi.org/10.25071/1874-6322.36120

Issue

Section

Articles