RT Report
T1 A non-parametric decomposition of redistribution into vertical and horizontal components
A1 Perrote Coste, Irene
A1 Rodríguez Hernández, Juan Gabriel
A1 Salas del Mármol, Rafael
AB 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.
PB Facultad de Ciencias Económicas y Empresariales. Decanato
SN 2255-5471
YR 2001
FD 2001
LK https://hdl.handle.net/20.500.14352/64406
UL https://hdl.handle.net/20.500.14352/64406
LA eng
NO JEL Classification: H23, D63, D31 and C14.
DS Docta Complutense
RD 12 abr 2025