We propose simple modifications for the Kakwani tax progressivity measure that make it suitable for evaluating access inequality for medical services. Our modification is to measure inequality using the ratio of the concentration index to the Gini coefficient instead of the difference between them. We also propose a measure using the Gini coefficient or concentration index of consumption expend...

Background: Households’ financial protection against health payments and expenditures and equity in utilization of health care services are of the most important tasks of governments. This study aims to measuring equity in household’s health care payments according to fairness in financial contribution (FFC) and Kakwani indices in Tehran-Iran, 2013. Methods: This cross-sectional study was c...

BACKGROUND Inequality in households' payments on food and health expenditures presents the accessibility and utilization patterns between them. This study investigated the Iranian rural and urban households' inequality in payments on food and Out-of-Pocket health expenditures from 1998 to 2012. METHODS This descriptive study was conducted through the analysis of Iranian Statistics Centre data...

in this paper, using kakwani-son method, price elasticity of poverty is calculated for taxed edible goods in the year 2004. this elasticity shows the total effect of price changes on poverty. the total effect is the sum of redistribution and income effects of price change. in fact, the redistribution effect tells us whether an increase in the price of a commodity hurts the poor more than the ri...

The paper examines tax progressivity and income inequality using Census Bureau Current Population Survey (CPS) personal data. Kakwani index is used to derive for All, Male, Female, White African American wage of CPS respondents, respectively. results show a system that partly progressive mostly regressive. Due its regressive nature, the did not display entire period under analysis respondents a...

BACKGROUND The relationship between payments towards healthcare and ability to pay is a measure of financial fairness. Analysis of progressivity is important from an equity perspective as well as for macroeconomic and political analysis of healthcare systems. Bangladesh health systems financing is characterized by high out-of-pocket payments (63.3%), which is increasing. Hence, we aimed to see ...

We develop a framework for analysing the loss of social welfare due to taxation, where tax progressivity and regressivity, measured by Kakwani index, are given interpretation in terms gain loss, respectively. Our generalises Son (J Econ Inequal 19:185–212, 2021), taking account intermediate inequality views, continuum combinations relative view (equal change all incomes does not inequality) abs...

The interplay of a differentiated indirect tax structure and the variation in expenditure patterns across households, leads to a possibly unequal distribution of indirect tax liabilities across the population. This paper uses the ninth round of the RLMS survey to assess the distributional consequences of the two major components of the indirect tax system: VAT and excise taxes. The global indir...