caa a22 4500 463174364 CHVBK 20180406164821.0 cr unu---uuuuu 170326e20070401xx s 000 0 eng 10.1007/s00355-006-0170-7 doi (NATIONALLICENCE)springer-10.1007/s00355-006-0170-7 Chiu W. Economics, School of Social Sciences, University of Manchester, M13 9PL, Manchester, UK aut Intersecting Lorenz Curves, the Degree of Downside Inequality Aversion, and Tax Reforms [Elektronische Daten] [W. Chiu] This paper clarifies the conceptual distinction of downside inequality aversion (or transfer sensitivity) as a normative criterion for judging income distributions from the Pigou-Dalton principle of transfers. We show that when the Lorenz curves of two income distributions intersect, how the change from one distribution to the other is judged by an inequality index exhibiting downside inequality aversion often depends on the relative strengths of its downside inequality aversion and inequality aversion. For additive inequality indices or their monotonic transformations, a measure characterizing the strength of an index's downside inequality aversion against its inequality aversion is shown to determine the ranking by the index of two distributions whose Lorenz curves cross once. The precise condition under which the same result generalizes to the case of multiple-crossing Lorenz curves is also identified. The results are particularly useful in understanding the distributional impact of tax reforms. Springer-Verlag, 2006 Social Choice and Welfare Springer-Verlag 28/3(2007-04-01), 375-399 0176-1714 28:3<375 2007 28 355 https://doi.org/10.1007/s00355-006-0170-7 text/html Onlinezugriff via DOI 1 research-article jats NATIONALLICENCE 856 40 https://doi.org/10.1007/s00355-006-0170-7 text/html Onlinezugriff via DOI NATIONALLICENCE 100 1- Chiu W. Economics, School of Social Sciences, University of Manchester, M13 9PL, Manchester, UK aut NATIONALLICENCE 773 0- Social Choice and Welfare Springer-Verlag 28/3(2007-04-01), 375-399 0176-1714 28:3<375 2007 28 355 Metadata rights reserved Springer special CC-BY-NC licence nationallicence BK010053 XK010053 XK010000 NATIONALLICENCE NATIONALLICENCE NL-springer