5Kakwani, N. C.. Measurement of Tax Progressivity: an International Comparison [ J ]. Economic Journal, 1977, (87).
6Musgrave R. , T. Thin. Income Tax Progression, 1929 - 48[J]. The Journal of Political Economy, 1948, (6).
7Pechman, etc.. Who Bears the Tax Burden? [ M]. Wash- ington : The Brookings Institution, 1974.
8Reynolds M. , E. Smolensky. Public Expenditure, Taxes and the Distribution of Income [ M ]. New York: Aca- demic Press, 1977.
9Richard M. Bird , Eric M. Zoh. Redistribution Via Taxa- tion: the Limited Role of the Personal Income Tax in De- veloping Countries [ N ] . ITP Working Paper, 2005 - 05 - 05.
10Tachibanaki, T. A .. Note on the Impact of Tax on In- come Redistribution [ J ]. Review of Income and Wealth, 1981, (37).