They include the federal corporate income tax for the United States. Assuming that the incidence of the US federal corporate income tax falls entirely on capital income, they find that the corporate income tax is progressive. Roach (2003) reaches the same conclusion but notes that if 25% of corporate taxes are allocated to consumers and another 25% to workers, then the progressivity of corporate taxes virtually disappears. Duncan and Sabirianova Peter (2008) focus on the personal income tax only. Unweighted average excluding Chile, the Czech Republic, Estonia, Hungary, Israel, Mexico, Poland, the Slovak Republic and Slovenia.