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. 2017 Mar 21;2(2):e000200. doi: 10.1136/bmjgh-2016-000200

Table 2.

Kakwani index of various financing sources and total health financing

Payments Weight Concentration index Kakwani index Dominance test against Lorenz
Direct taxes 0.185 0.789 0.336 +
Indirect taxes 0.453 0.297 −0.155
VAT 0.410 −0.043
Custom taxes 0.251 −0.202
Out-of-pocket payments 0.287 0.551 0.098 +
Voluntary insurance 0.075 0.776 0.323 +
Total health financing 1.000 0.493 0.041  

Dominance tests: + indicates the Lorenz curve dominates the concentration curve (progressive).

– indicates concentration curve dominates the Lorenz curve (regressive).

VAT, value added tax.