State Revenue Extraction from Different Income Groups: Variations in Tax Progressivity in the United States, 1916 to 1986
研究了1916年至1986年间美国税收累进性如何随不同收入群体的税收提取而变化，对理解税收公平和历史税制改革有参考价值。
Michael Patrick Allen, John L. Campbell, State Revenue Extraction from Different Income Groups: Variations in Tax Progressivity in the United States, 1916 to 1986, American Sociological Review, Vol. 59, No. 2 (Apr., 1994), pp. 169-186