Progressive Taxation as Social Insurance and as a Median-Voter Outcome: An Empirical Assessment
实证评估累进税制是否同时作为社会保险机制和中间选民投票结果而存在，检验理论预测与现实数据的一致性。
Ingemar Hansson, Charles Stuart, Progressive Taxation as Social Insurance and as a Median-Voter Outcome: An Empirical Assessment, The Scandinavian Journal of Economics, Vol. 87, No. 3 (Sep., 1985), pp. 487-499