Decomposing the Gini Coefficient to Reveal the Vertical, Horizontal, and Reranking Effects of Income Taxation
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.
Volume (Year): 47 (1994)
Issue (Month): 2 (June)
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- Musgrave, Richard A., 1990. "Horizontal Equity, Once More," National Tax Journal, National Tax Association, vol. 43(2), pages 113-22, June.
- Plotnick, Robert, 1981. "A Measure of Horizontal Inequity," The Review of Economics and Statistics, MIT Press, vol. 63(2), pages 283-88, May.
- 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.
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