TESTING FOR MARGINAL CHANGES IN INCOME DISTRIBUTIONS WITH LORENZ AND CONCENTRATION CURVES

• 成果类型: Article
• 署名作者: BISHOP, JA; CHOW, KV; FORMBY, JP
• 署名单位: University of North Carolina; East Carolina University; West Virginia University; University of Alabama System; University of Alabama Birmingham
• 刊物名称: INTERNATIONAL ECONOMIC REVIEW
• ISSN/ISSBN: 0020-6598
• DOI: 10.2307/2527065
• 发表日期: 1994
• 页码: 479-488
• 关键词: free statistical-inference; dominance; welfare; SHARES

摘要

Asymptotically distribution free statistical tests for comparing absolute and relative Lorenz and concentration curves are provided. The procedures do not require independent samples and can be used to test for marginal changes in income distributions. The tests are illustrated using a large sample of tax returns that have been randomly selected for audit by the Internal Revenue Service. The tests reveal the marginal effects of systematic underreporting of income and tax liabilities on the U.S. income distribution.