Consumer Expenditures and Inequality: An Analysis Based on Decomposition of the Gini Coefficient
用Lerman和Yitzhaki的协方差方法分解基尼系数，分析1987年美国消费者支出调查数据，发现家庭运营、服装服务及娱乐的支出弹性较高，表明对这些商品征税可增强税制累进性。
Inequality in U.S. consumption expenditures is examined using the Lerman and Yitzhaki covariance method for decomposing the Gini coefficient by factors. From the decomposition, nonparametric estimates of elasticities with respect to total expenditures are derived. Using data from the 1987 U.S. Consumer Expenditure Interview Survey, the overall Gini based on total annual consumption expenditures is 0.33. Consistent with parametric expenditure elasticities, the Gini expenditure elasticities for household operations, apparel and services, and entertainment are relatively high. An implication of this result is that taxing such goods and services will increase the progressivity or reduce the regressivity of the tax system. Copyright 1993 by MIT Press.