DECOMPOSING THE GINI COEFFICIENT TO REVEAL THE VERTICAL, HORIZONTAL, AND RERANKING EFFECTS OF INCOME TAXATION

Taxes may treat equals unequally, they may treat unequals unequally, and they may cause the ranking of people from poor to rich to be different posttax than it was pretax. This paper offers geometric and mathematical techniques for measuring and computing the above three effects. They are referred t...

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Veröffentlicht in:	National tax journal 1994-06, Vol.47 (2), p.273-294
Hauptverfasser:	ARONSON, J. RICHARD, LAMBERT, PETER J.
Format:	Artikel
Sprache:	eng
Schlagworte:	Analysis Economic aspects Effects Equality Equity Gini coefficient Horizontal equity Income distribution Income inequality Income tax Income taxes Lorenz curve Progressive taxation Proportional taxes Ratings & rankings Regressive taxation Statistical analysis Studies Taxation Taxation systems Taxes Wealth
Online-Zugang:	Volltext
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