We investigate the relationship between Gini’s mean difference (GMD), the mean absolute deviation, the least absolute deviation and the absolute deviation from a quantile. The latter can all be interpreted as equivalents either to the GMD of a transformed distribution or to a between-group GMD...

Members of staff and D.Phil. students were sent lists of current periodicals titles thought likely to be of interest to them, and given 100 votes to indicate the value they placed on the titles; titles not on the lists could be added. Votes were analysed using the library's computer. Lists of...

A switch from any given income tax schedule to a tax structure in which two groups of taxpayers are treated differently, each still facing the same degree of progression, can induce an increase in welfare despite causing horizontal inequity (HI). The thrust of much recent research, however, is...

Tax systems with separate taxation of wage and capital income, also called dual income tax systems, have gained relevance through the Mirrlees Review. Obviously, such tax systems are exposed to horizontal equity (HE) failures, or horizontal inequity (HI). HE and HI have a firm grip on assessment...