Testing for Marginal Changes in Income Distributions with Lorenz and Concentration Curves
提供了检验绝对和相对洛伦兹曲线及集中曲线是否发生统计显著变化的非参数方法，不要求独立样本，可用于检验收入分布的边际变化。基于美国国税局随机审计的大样本纳税申报数据，揭示了系统性低报收入和税负对美国收入分布的边际影响。
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. Copyright 1994 by Economics Department of the University of Pennsylvania and the Osaka University Institute of Social and Economic Research Association.