CHANGING RANKS AND THE INEQUALITY IMPACTS OF TAXES AND TRANSFERS
CHANGING RANKS AND THE INEQUALITY IMPACTS OF TAXES AND TRANSFERS
复制标题
排名变化以及税收和转移支付的不平等影响
作者：
R. Lerman;S. Yitzhaki
税收和转移支付的分配效应的共同形象是，它们缩小了不同收入水平的人之间的收入差距。然而，政策也可以通过重新安排排名来减少不平等。本文提出了一种方法，将基尼系数的变化分解为排他性的，穷举的影响，代表gapnarrowing和reranking组件。然后，我们解释和说明这些措施和文献中的横向公平的各种概念之间的关系。本文应用分解估计差距缩小和重新排序的影响，美国的税收和转移在1991年。
The common image of distributional effects of taxes and transfers is that they narrow the income gaps between people at different income levels. However, policies may reduce inequality by rearranging rankings as well. This paper presents a method for decomposing changes in the Gini coefficient into exclusive, exhaustive effects representing gapnarrowing and reranking components. We then explain and illustrate the relationship between these measures and various concepts of horizontal equity in the literature. The paper applies the decomposition by estimating the gap-narrowing and reranking effects of U.S. taxes and transfers in 1991.