TESTING FOR MARGINAL CHANGES IN INCOME DISTRIBUTIONS WITH LORENZ AND CONCENTRATION CURVES
TESTING FOR MARGINAL CHANGES IN INCOME DISTRIBUTIONS WITH LORENZ AND CONCENTRATION CURVES
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DOI：
10.2307/2527065
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发表时间：
1994-05-01
影响因子：
1.5
通讯作者：
FORMBY, JP
中科院分区：
文献类型：
--
作者：
BISHOP, JA;CHOW, KV;FORMBY, JP
提供了比较绝对和相对洛伦兹曲线和浓度曲线的渐近分布自由统计检验。这些程序不需要独立的样本，可以用来检验收入分配的边际变化。这些测试使用了由美国国税局随机选择进行审计的大样本纳税申报单。这些测试揭示了系统性少报收入和税收负债对美国收入分配的边际影响。
Asymptotically distribution free statistical tests for comparing absolute and relative Lorenz and concentration curves are provided. The procedures do not require independent samples and can be used to test for marginal changes in income distributions. The tests are illustrated using a large sample of tax returns that have been randomly selected for audit by the Internal Revenue Service. The tests reveal the marginal effects of systematic underreporting of income and tax liabilities on the U.S. income distribution.