When calculating the Gini coefficient for distributions which include negative values, the Gini coefficient can be greater than one, which does not make evident its interpretation. In order to avoid this awkward result, common practice is either replacing the negative values with zeros, or...

When estimating an econometric model, if the observations are scarce and, on the other side, there are several explanatory variables, we may obtain estimates with large standard errors. In such circumstances it becomes very important to get further information, in order to increase the precision...

Kakwani and Lambert (1998) state three axioms which should be respected by an equitable tax system; then they propose a measurement system to evaluate at the same time the negative influences that axiom violations exert on the redistributive effect of taxes, and the potential equity of the tax...

This article introduces a new matrix approach, based on pairwise income comparisons, to decompose the Atkinson-Plotnick-Kakwani re-ranking measure when income units are gathered into groups. As it is known the Atkinson-Plotnick-Kakwani re-ranking measure is defined by the difference between the...

The Kakwani index computes the departure from proportionality of a progressive income tax by measuring the difference between the concentration coefficient for tax liabilities and the Gini coefficient for pre-tax incomes. In case of maximum progression, that is a situation in which only one...