Variable
Progressive level
Average tax rate
R2
F
Coefficient
−4.60
−6.02
0.66
0.60
10.65*
t value
−0.42
−3.82*
| Variable | Progressive level | Average tax rate | R2 |
| F |
| Coefficient | −4.60 | −6.02 | 0.66 | 0.60 | 10.65* |
| t value | −0.42 | −3.82* |