Inference Tests for Gini-Based Tax Progressivity Indexes
Bibliographic Data
| ID | 19417442 |
|---|---|
| Authors | John A Bishop (East Carolina University), John P Formby (University of Alabama), Buhong Zheng (0000-0001-6616-1147, University of Colorado System) |
| Year | 1998 |
| Volume | 16 |
| Issue | 3 |
| Pages | 322-330 |
| Publication date | 1998-07-01 |
| Open Access | No |
| Type | ARTICLE |
| Venue | Journal of Business and Economic Statistics (JOURNAL) |
| Journal identifiers | ISSN: 0735-0015 • E-ISSN: 1537-2707 |
| Publisher | Informa UK Limited (PUBLISHER • GB) |
| DOI | 10.1080/07350015.1998.10524771 |
| OpenAlex | W2028931764 |
| Language | EN |
| Citations received | 4 |
| References cited | 15 |
Distribution-free statistical inference procedures for changes in Lorenz- and Gini-based indexes of tax progressivity are developed and applied. Related but distinct tests for the Reynolds–Smolensky index of residual progression and the Kakwani index of liability progression are provided. The inference procedures are illustrated by applying them to Luxembourg Income Study microdata for Sweden, the United Kingdom, and the United States before and after periods of tax reform. In each country a finding of significant change depends on the choice among progressivity indexes. No single index exhibits a consistent pattern of significant change in all countries across time
Econometrics · Economic inequality · Economics · Gini coefficient · Inequality · Inference · Lorenz curve · Microsimulation · Statistical inference · Statistics · Computer Science · Demography · Fiscal Policy and Economic Growth · Income, Poverty, and Inequality · Mathematics · Taxation and Compliance Studies
The Distribution and Redistribution of Income
Relative Deprivation and the Gini Coefficient
Some Generalized Functions for the Size Distribution of Income
Applications of Lorenz Curves in Economic Analysis
The Relative Deprivation Curve and Its Applications
A Measure of Horizontal Inequity
Measurement of Tax Progressivity
Tax Reform
| Citations per year | 0.2 |
|---|---|
| Citation span | 2006 - 2014 (9) |
| Highly cited | No |