조세 누진성은 Kakwani지수와 Suits지수로 측정하고, 소득 재분배는 Reynolds-Smolensky지수와 Pf¨ahler지수로 측정하였다.
Tax progressiveness was measured using the Kakwani and Suits index, and income redistribution was measured with the Reynolds-Smolensky index and Pf¨ahler index.