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Decomposing the Gini Coefficient to Reveal the Vertical, Horizontal, and Reranking Effects of Income Taxation

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  • Aronson, J. Richard
  • Lambert, Peter J.
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    Abstract

    Offers geometric and mathematical techniques for measuring and computing three effects known as the vertical, horizontal, and reranking effects: taxes may treat equals unequally; taxes may treat unequals unequally; and taxes may cause the ranking of people from poor to rich to be different posttax than it was pretax.

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    File URL: http://www.ntanet.org/NTJ/47/2/ntj-v47n02p273-94-decomposing-gini-coefficient-reveal.pdf
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    File URL: http://www.ntanet.org/NTJ/47/2/ntj-v47n02p273-94-decomposing-gini-coefficient-reveal.html
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    Bibliographic Info

    Article provided by National Tax Association in its journal National Tax Journal.

    Volume (Year): 47 (1994)
    Issue (Month): 2 (June)
    Pages: 273-94

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    Handle: RePEc:ntj:journl:v:47:y:1994:i:no._2:p:273-94

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    1. Lambert, Peter J & Aronson, J Richard, 1993. "Inequality Decomposition Analysis and the Gini Coefficient Revisited," Economic Journal, Royal Economic Society, vol. 103(420), pages 1221-27, September.
    2. Plotnick, Robert, 1981. "A Measure of Horizontal Inequity," The Review of Economics and Statistics, MIT Press, vol. 63(2), pages 283-88, May.
    3. Musgrave, Richard A., 1990. "Horizontal Equity, Once More," National Tax Journal, National Tax Association, vol. 43(2), pages 113-22, June.
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    Cited by:
    1. Wagstaff, Adam & Doorslaer, Eddy van, 2001. "Paying for health care : quantifying fairness, catastrophe, and impoverishment, with applications to Vietnam, 1993-98," Policy Research Working Paper Series 2715, The World Bank.
    2. Duclos, J.Y. & Jalbert, V. & Araar, A., 2000. "Classical Horizontal Inequity and Reranking: an Integrated Approach," Papers 0002, Laval - Recherche en Politique Economique.
    3. Adam Wagstaff, 2002. "Reflections on and alternatives to WHO's fairness of financial contribution index," Health Economics, John Wiley & Sons, Ltd., vol. 11(2), pages 103-115.
    4. Abu-Zaineh, Mohammad & Mataria, Awad & Luchini, Stéphane & Moatti, Jean-Paul, 2009. "Equity in health care finance in Palestine: The triple effects revealed," Journal of Health Economics, Elsevier, vol. 28(6), pages 1071-1080, December.
    5. Paul Makdissi & Dorothée Boccanfuso & Mathieu Audet, 2006. "A Model of Horizontal Inequality," Cahiers de recherche 06-06, Departement d'Economique de la Faculte d'administration à l'Universite de Sherbrooke.
    6. Deppermann, Andre & Grethe, Harald & Offermann, Frank, 2011. "Distributional Effects of the CAP on Western German Farm Incomes and Regional Farm Income Disparity," 2011 International Congress, August 30-September 2, 2011, Zurich, Switzerland 114442, European Association of Agricultural Economists.
    7. Gaillard, Gabrielle, 2007. "Equity and Health," Applied Econometrics, Publishing House "SINERGIA PRESS", vol. 8(4), pages 67-80.
    8. Duclos, Jean-Yves & Jalbert, Vincent & Araar, Abdelkrim, 2003. "Classical Horizontal Inequity and Reranking: an Integrating Approach," Cahiers de recherche 0306, CIRPEE.
    9. Gerdtham, Ulf-G. & Sundberg, Gun, 1996. "Redistributive Effects of the Swedish Health Care Financing System," Working Paper Series in Economics and Finance 115, Stockholm School of Economics.

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