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.

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Year of publication:	1994
Authors:	Aronson, J. Richard ; Lambert, Peter J.
Published in:	National Tax Journal. - National Tax Association - NTA. - Vol. 47.1994, 2, p. 273-94
Publisher:	National Tax Association - NTA

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Extent:	application/pdf text/html
Type of publication:	Article
Source:	RePEc - Research Papers in Economics

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