7Musgrave R. A., Thin T.. Income Tax Progression, 1929-1948[J]. Journal of Political Economy, 1949, (6): 498-514.
8Kakwani N. C.. Measurement of Tax Progressivity: An International Comparison[J]. The Economic Journal, 1977, 87(345): 71-80.
9Pfahler W.. Redistributive Effect of Income Taxation: Decomposing Tax Base and Tax Rates Effects[J]. Bulletin of Eco- nomic Research, 1990, (2): 121-129.
10Wagstaff A., Doorslaer E. V.. What Makes the Personal OECD Countries[J]. International Tax and Public Finance, 2001, Income Tax Progressive? A Comparative Analysis for Fifteen (3): 299-316.