Journal of Property Tax Assessment & Administration


A unique feature of Gini-based indexes of inequality is that they are decomposable. Decomposing inequality indexes means exploring the structure of inequality by disaggregating inequality into its relevant factors. This paper introduces into the assessment literature three methods to decompose the sources of inequality: by their distributive effects, by their subgroup effects, and by their factor effects. These decomposition methods have been used to study the sources of income-related inequality, education inequality, health inequality, and tax and expenditure regressivity. This paper provides an introduction of their use in identifying the sources of inequality in property assessments. Having this systematic framework to understand the structure of inequality assists in producing assessments that are fair and accurate not only overall but also in targeted subgroups deemed essential to the administration of property taxes.


Assessment performance measures