Person:
Rodríguez Hernández, Juan Gabriel

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First Name
Juan Gabriel
Last Name
Rodríguez Hernández
URI
https://hdl.handle.net/20.500.14352/74853
Affiliation
Universidad Complutense de Madrid
Faculty / Institute
Ciencias Económicas y Empresariales
Department
Análisis Económico y economía cuantitativa
Area
Fundamentos del Análisis Económico
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End date: 2009 × Start date: 2001 ×

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    A non-parametric decomposition of redistribution into vertical and horizontal components
    (2001) Perrote Coste, Irene; Rodríguez Hernández, Juan Gabriel; Salas del Mármol, Rafael
    We apply non-parametric methods to construct an index to measure horizontal inequity (HI). The index tackles the problem of arbitrary definition of similar individuals, and has important normative properties: HI is measured by the distance between the Lorenz curves of estimated and actual post-tax income distribution. This incorporates an ordinal view of HI. Moreover, the total effect of a tax system can be decomposed into welfare gain due to income redistribution free of HI and welfare loss due to HI. Indices such as in Aronson et al. (1994) and Lambert and Ramos (1997) can be seen as particular cases.