An Index of Inequality: With Applications to Horizontal Equity and Social Mobility
构建了一个可分解为纵向和横向公平两个部分的不平等指数，并用1977年英国收入数据展示了税前与税后分布的比较，同时探讨了横向公平与纵向公平之间的权衡。
An index of Inequality is constructed which decomposes into two components, corresponding to vertical and "horizontal" equity respectively.Horizontal equity Is defined in terms of changes in the ordering of a distribution.The proposed index is a function to two inequality aversion parameters.One empirical application is for comparison of a pre-tax distribution with a post-tax distribution, and an example of this is given for the distribution of incomes in the UK in 1977.There is a trade-off between "horizontal" and vertical equity, and for particular combinations of the inequality aversion parameters the original distribution.willbe preferred to the final distribution.The paper concludes with an application of the proposed index to a model of optimal taxation.