Healthcare financing, like fiscal policies, have explicit distributional implications. It is often important for policy purposes to make explicit such distributional consequences. A number of decomposition frameworks have been developed in literature for analyzing redistributional impact of...

This study applies a new method of decomposing total redistributive effect of taxation proposed by Duclos et al. (2003) to assess the redistributive effects of direct healthcare financing in Nigeria. This new framework makes it possible not only to introduce into the conventional Gini Index...