A Gini and concentration index decomposition with an application to the APK reranking measure
In this paper, we suggest an alternative way to calculate the concentration index and a new matrix form approach, which can be applied both to the Gini and to the concentration index. For both indices, this approach yields expressions that are decomposable by groups and easily comparable. Our findings are illustrated by applying them to the Atkinson Plotnick Kakwani (APK) reranking measure. It is known that when a population is not homogeneous, the reranking measure can be decomposed following the suggestions of the conventional Gini index decomposition. We show that the reranking between groups and the reranking related with the overlapping term cannot be considered as measures of the tax system unfairness.
|Date of creation:||24 Apr 2010|
|Date of revision:||13 Dec 2010|
|Contact details of provider:|| Postal: Via Conservatorio 7, I-20122 Milan - Italy|
Phone: +39 02 50321522
Fax: +39 02 50321505
Web page: http://www.demm.unimi.it
More information through EDIRC
When requesting a correction, please mention this item's handle: RePEc:mil:wpdepa:2010-10. See general information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (DEMM Working Papers)
If references are entirely missing, you can add them using this form.