Tax Incidence: General Remarks Measuring how progressive a tax system is present additional difficulties. Consider two simple definitions The first one says that the greater the increase in average tax rates as income rises, the more progressive is the system 000 1010 Tax Incidence: General Remarks • Measuring how progressive a tax system is present additional difficulties. Consider two simple definitions. – The first one says that the greater the increase in average tax rates as income rises, the more progressive is the system. v I I T I T I 1 1 0 1 1 0 0 = − −