Using a novel data set on US tax progressivity constructed by Borella et al. (2023), we estimate its short- to medium-term dynamic effects on US income inequality since 1970. By means of local projections, we find that an increase in tax progressivity reduces the Gini index implying a reduction in income inequality. Our estimates suggest that the effect is gradual but sizeable, statistically significant (at its peak, but not during all years evaluated), and robust to controlling for the tax rate.

中文翻译：

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美国的税收累进性和收入不平等

使用 Borella 等人构建的关于美国税收累进性的新颖数据集。 (2023)，我们估计了自 1970 年以来它对美国收入不平等的中短期动态影响。通过当地预测，我们发现税收累进性的增加降低了基尼指数，这意味着收入不平等的减少。我们的估计表明，这种影响是渐进的，但相当大，具有统计显着性（在其峰值，但并非在所有评估年份），并且对控制税率而言是稳健的。