Measuring the Statistical Significance of Differences in Tax Progressivity and Income Inequality.
本文提出利用洛伦兹曲线数据进行统计推断的方法，以区分税收制度变化带来的分配效应是否源于抽样变异，并应用于评估所得税和劳动所得税抵免对不平等和累进性的影响。
Abstract In applied tax and income distribution studies, the predominant practice Is to use the Lorenz curve and one or morn indexes derived from the Lorenz curve to describe the distributional effects of tax law changes. However where sample data are used, sampling variation is present. Observed distributional differences across alternative tax systems may, therefore, be attributable to sampling variability. This paper outlines and explains the methodology by which data underlying Lorenz curves can be used for Inferential rather than Just descriptive purposes. The methodology is demonstrated by applying it to evaluate the effect of the income tax system on income inequality and that of the earned income credit on overall progressivity and income inequality.