Autor/es de la URV: Ramos, Héctor M. Ramos, Carmen Dolores Berihuete, Angel Sordo, Miguel A.

Palabras clave: Lorenz curve, tax data, truncation, inequality

Resumen: The Lorenz curve is the most widely used graphical tool for describing and comparing inequality of income distributions. In this paper, we show that the elasticity of this curve is an indicator of the effect, in terms of inequality, of a truncation of the income distribution. As an application, we consider tax returns as equivalent to the truncation from below of a hypothetical income distribution. Then, we replace this hypothetical distribution by the income distribution obtained from a general household survey and use the dual Lorenz curve to anticipate this effect.

Año de publicación de la revista: 2017

Tipo de publicación: info:eu-repo/semantics/publishedVersion info:eu-repo/semantics/article