Redistributive Effect and Unequal Income Tax Treatment
分解了所得税对再分配效应的贡献，区分了有效税率表的垂直效应、不平等对待同等人的水平效应以及由此引起的重新排序效应，并利用英国微观数据分析了1978-1991年间的变化。
Decomposing the post-tax Gini coefficient across groups of pre-tax equals reveals the separate contributions to the redistributive effect of an income tax of: (i) the effective schedule (we call this the 'vertical effect'), (ii) the unequal treatment of equals arising from departures from this effective schedule (the 'horizontal effect') and (iii) the reranking of unequals as a result of such departures (the 'reranking effect'). The methodology is applied to UK microdata. Throughout the period 1978-1991, reranking understates the (negative) contribution to redistributive effect of unequal tax treatment by about one third, and is far outweighed by the vertical effect.