Inference Tests for Gini-Based Tax Progressivity Indexes

REFERENCES

• Atkinson , A. B. 1980 . “Horizontal Equity and the Distribution of the Tax Burden,” . In The Economics of Taxation , Edited by: Aaron , H. J. and Boskin , M. J. 3 – 13 . Washington : The Brookings Institution .
   Google Scholar
• Bishop , J. A. , Chow , K. V. and Formby , J. P. 1994 . “A Large Sample Test for Differences Between Lorenz and Concentration Curves,” . International Economic Review , 35 : 479 – 488 .
   Web of Science ®Google Scholar
• Boskin , M. 1990 . “New Directions In Tax Policy,” . In World Tax Reform: Case Studies of Developed and Developing Countries , Edited by: Boskin , M. and McLure , C. E. 3 – 10 . San Francisco , CA : International Center for Economic Growth .
   Google Scholar
• Dilnot , A. W. and Kay , J. A. 1990 . “Tax Reform in the United Kingdom: The Recent Experience,” . In World Tax Reform: Case Studies of Developed and Developing Countries , Edited by: Boskin , M. and McLure , C. E. 149 – 177 . San Francisco , CA : International Center for Economic Growth .
   Google Scholar
• Hansson , I. and Stuart , C. 1990 . “Sweden: Tax Reform in A High Tax Environment,” . In World Tax Reform: Case Studies of Developed and Developing Countries , Edited by: Boskin , M. and McLure , C. E. 127 – 148 . San Francisco , CA : International Center for Economic Growth .
   Google Scholar
• Hills , J. 1988 . “United Kingdom: Comment,” . In World Tax Reform: A Progress Report , Edited by: Pechman , J. A. 219 – 236 . Washington , DC : Brookings Institution .
   Google Scholar
• Hoeffding , W. 1948 . “A Class of Statistics With Asymptotically Normal Distribution,” . The Annals of Mathematical Statistics , 19 : 293 – 325 .
   Google Scholar
• Jakobsson , U. 1976 . “On the Measurement of the Degree of Progression,” . Journal of Public Economics , 5 : 161 – 168 .
   Web of Science ®Google Scholar
• Kakwani , N. C. 1976 . “Measurement of Tax Progressivity: An International Comparison,” . Economic Journal , 87 : 71 – 80 .
   Web of Science ®Google Scholar
• Kakwani , N. C. 1977 . “Applications of Lorenz Curves in Economic Analysis,” . Econometrica , 45 : 719 – 725 .
   Web of Science ®Google Scholar
• Kakwani , N. C. 1984 . “The Relative Deprivation Curve and Its Applications,” . Journal of Business & Economic Statistics , 2 : 384 – 399 .
   Google Scholar
• Lambert , P. J. 1993 . The Distribution and Redistribution of Income , Oxford , , U.K. : Basil Blackwell .
   Google Scholar
• Lambert , P. J. and Pfähler , W. 1992 . “Income Tax Progression and Redistributive Effect: The Influence of Changes in the Pre-tax Income Distribution,” . Public Finance , 47 : 1 – 16 .
   Google Scholar
• Ljungh , C. 1988 . “Tax Reform in Sweden,” . In World Tax Reform: A Progress Report , Edited by: Pechman , J. A. 187 – 211 . Washington , DC : Brookings Institution .
   Google Scholar
• McDonald , J. B. 1984 . “Some Generalized Functional Forms for the Size Distribution of Income,” . Econometrica , 52 : 647 – 663 .
   Web of Science ®Google Scholar
• McLure , C. E. 1990 . “Appraising Tax Reform,” . In World Tax Reform: Case Studies of Developed and Developing Countries , Edited by: Boskin , M. and McLure , C. E. 279 – 289 . San Francisco , CA : International Center for Economic Growth .
   Google Scholar
• Musgrave , R. A. and Thin , T. 1948 . “Income Tax Progression, 1928–1948,” . Journal of Political Economy , 46 : 98 – 514 .
   Google Scholar
• Pechman , J. A. 1987 . “Tax Reform: Theory and Practice,” . Journal of Economic Perspectives , 1 : 11 – 28 .
   Google Scholar
• Pechman , J. A. 1990 . “The Future of the Income Tax,” . American Economic Review , 80 : 1 – 20 .
   Web of Science ®Google Scholar
• Plotnick , R. 1981 . “A Measure of Horizontal Inequity,” . The Review of Economics and Statistics , 63 : 283 – 288 .
   Web of Science ®Google Scholar
• Randles , R. and Wolfe , D. 1979 . Introduction to the Theory of Nonparametric Statistics , New York : Wiley .
   Google Scholar
• Reynolds , M. and Smolensky , E. 1977 . “Postfisc Distributions of Income in 1950, 1961, and 1970,” . Public Finance Quarterly , 5 : 109 – 120 .
   Google Scholar
• Schechtman , E. and Yitzhaki , S. 1987 . “A Measure of Association Based on the Gini Mean Difference,” . Communications in Statistics—Theory and Methodology , 16 : 207 – 231 .
   Web of Science ®Google Scholar
• Shalit , H. and Yitzhaki , S. 1994 . “Marginal Conditional Stochastic Dominance,” . Management Science , 40 : 670 – 684 .
   Web of Science ®Google Scholar
• Yitzhaki , S. 1979 . “Relative Deprivation and the Gini Coefficient,” . Quarterly Journal of Economics , 93 : 321 – 324 .
   Web of Science ®Google Scholar
• Yitzhaki , S. and Lerman , R. I. 1991 . “Income Stratification and Income Inequality,” . Review of Income and Wealth , 37 : 313 – 329 .
   Google Scholar
• Yitzhaki , S. and Slemrod , J. 1991 . “Welfare Dominance: An Application to Commodity Taxation,” . American Economic Review , 81 : 480 – 495 .
   Web of Science ®Google Scholar