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

1 June 1994

journal article
research article
Published by University of Chicago Press in National Tax Journal

Vol. 47 (2) , 273-294
https://doi.org/10.1086/ntj41789068

Abstract

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 geometr...

Keywords

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