Ven, Justin van de; Creedy, John - Treasury, Government of New Zealand - 2003
reranking (whereby the rank order of pre-tax incomes is different from that of the post-tax distribution). It is conjectured … income units, then adopting the scale that is implicit in government transfer policy should identify only the reranking that … has no equity foundation. This motivates the question: Is the incidence of reranking associated with a transfer system …