Table 1.
% share in total | Concentration index (standard error) | Kakwani index (standard error) | Dominance test | ||
---|---|---|---|---|---|
45 degree line | Lorenz | ||||
Out-of-pocket | 73.7 | 0.487*** (0.023) | 0.064* (0.038) | - | - |
Corporate income tax | 3.1 | 0.679*** (0.075) | 0.256 (0.228) | - | - |
Computed PIT | 5.4 | 0.619*** (0.024) | 0.195*** (0.068) | - | - |
Excise tax | 6.5 | 0.634*** (0.020) | 0.211*** (0.029) | - | - |
Import tax | 2.2 | 0.564*** (0.019) | 0.141*** (0.031) | - | - |
Value added tax | 9.1 | 0.552*** (0.014) | 0.129*** (0.016) | - | - |
Total | 100 | - | 0.094 | - | - |
Source: Authors’ computations based on UNHS 2009/10.
***p < 0.01; *p < 0.1.
Note: - means that the 45 degree line or Lorenz curve dominates.