Progressive
Average tax rate
R2
F
Model 1
t coefficient value
−18.26
−5.50
0.60
0.52
8.14*
−1.29
−2.72**
Model 2
t coefficient value
−10.18
−4.05
0.43
0.33
4.13***
−0.75
−2.07***
Model 3
t coefficient value
−6.68
−4.92
0.52
0.43
5.87**
−0.53
−2.71**
Model 4
t coefficient value
0.47
−4.44
0.50
0.41
5.60**
0.04
−2.95**
Model 5
t coefficient value
−0.79
−3.54
0.40
0.30
3.66***
−0.07
−2.33**
Model 6
t coefficient value
−7.68
−3.49
0.47
0.37
4.85**
−0.72
−2.30**
Model 7
t coefficient value
−12.23
−6.19
0.69
0.64
12.50*
−1.06
−3.76*