Decomposing the post-tax Gini coefficient across groups of pre-tax equals reveals the separate contributions to the redistributive effect of an income tax of (1) the effective schedule (the vertical effect), (2) the unequal treatment of equals arising from departures from this effective schedule...

Recent studies have assessed the impact of choice of equivalence scale on economists' measurement of the equivalent income distribution. F. A. E. Coulter, F. Cowell, and S. Jenkins (1992) has found that equivalence scales used in the U.K. official statistics 'provide lower estimates of the...