Inference Tests for Gini-Based Tax Progressivity Indexes
开发了无分布假设的统计推断方法，用于检验基于洛伦兹曲线和基尼系数的税收累进性指数变化，并应用于瑞典、英国和美国的税收改革数据，发现不同指数对显著变化的判断不一致。
Distribution-free statistical inference procedures for changes in Lorenz- and Gini-based indexes of tax progressivity are developed and applied. Related but distinct tests for the Reynolds–Smolensky index of residual progression and the Kakwani index of liability progression are provided. The inference procedures are illustrated by applying them to Luxembourg Income Study microdata for Sweden, the United Kingdom, and the United States before and after periods of tax reform. In each country a finding of significant change depends on the choice among progressivity indexes. No single index exhibits a consistent pattern of significant change in all countries across time.