The publication of this book is in large part due to the role of Canada's Inter national
Development Research Center (IDRC) in encouraging policy-relevant research in the fields …

The last 20 years have seen a significant evolution in the literature on horizontal inequity
(HI) and have generated two major and “rival” methodological strands, namely, classical HI …

The decomposition of the Gini-based index of redistributive effect of an income tax into
vertical, horizontal, and reranking contributions according to the model of Aronson, Johnson …

The relevance of tax progressivity measures to policymaking depends on whether they help
assess the extent to which taxation leads to social welfare gains or losses. The social …

Background Equitable health financing is crucial to attaining universal health coverage
(UHC). Health financing, a major focus of the National Health Insurance in South Africa, can …

In this study, the authors derive measures of the redistributive effect of taxes and welfare
expenditures for the United States using Current Population Survey data for the years 1994 …

Who benefits from public spending? Who bears the burden of taxation? How desirable is the
distribution of net benefits from the operation of a tax-benefit system? This paper surveys …

The underlying idea behind the construction of indices of economic inequality is based on
measuring deviations of various portions of low incomes from certain references or …

The Kakwani decomposition of redistributive effect into vertical and reranking terms is one of
the most widely used tools in measurement of income redistribution. This paper describes …

The article proposes a coherent framework for the evaluation of the redistributive
performance of agricultural policy. An illustrative study shows that the vertical stance of …