Fiscal Policy and Class Income Inequality: The Distributional Consequences of Governmental Revenues and Expenditures in the United States, 1949-1976
研究了1949-1976年间美国政府财政政策（税收与支出）对不同阶级收入分配的影响，揭示了财政工具如何加剧或缓解不平等。
Joel A. Devine, Fiscal Policy and Class Income Inequality: The Distributional Consequences of Governmental Revenues and Expenditures in the United States, 1949-1976, American Sociological Review, Vol. 48, No. 5 (Oct., 1983), pp. 606-622