The Logarithmic Progressive Income Tax

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


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.