3.4

Economics of Inequality and Poverty

Lorenz curve, Gini coefficient, poverty, causes of inequality, taxation, and redistribution policies.

You should be able to
  • Distinguish between equality and equity
  • Draw and interpret a Lorenz curve
  • Construct a Lorenz curve from income quintile data HL
  • Define the Gini coefficient and relate it to the Lorenz curve
  • Distinguish absolute and relative poverty
  • Identify causes of income and wealth inequality
  • Distinguish progressive, regressive, and proportional taxes
  • Evaluate policies to reduce poverty and inequality
Note

This section is pending teacher review.

Equality vs Equity

Equality means equal shares — everyone receives the same amount. Equity means fairness — distribution may be unequal but is considered just. What counts as equitable is a normative judgement. Economists typically focus on equity rather than equality.

Measuring Income Inequality: Lorenz Curve and Gini Coefficient

The Lorenz curve plots the cumulative share of income (y-axis) against the cumulative share of the population (x-axis), ordered from lowest to highest income.

  • The line of perfect equality is the 45° diagonal — each x% of the population earns x% of income
  • The further the Lorenz curve bows away from the diagonal, the greater the inequality

The Gini coefficient = Area A ÷ (Area A + Area B), where A is the area between the line of equality and the Lorenz curve, and B is the area below the Lorenz curve.

  • Gini = 0: perfect equality
  • Gini = 1: perfect inequality (one person has all income)
  • A higher Gini indicates more inequality

Poverty

Absolute poverty

A fixed standard of living below which a person cannot meet basic needs. Measured against international poverty lines (e.g., World Bank $2.15/day at PPP).

Relative poverty

A standard of living below what is considered acceptable in a given society — typically defined as below a percentage (e.g., 60%) of the median income. Reflects inequality within a country.

Measuring poverty

  • Single indicators: international poverty lines, minimum income standards, income measures
  • Composite indicators: Multidimensional Poverty Index (MPI) — captures health, education, and living standards dimensions together

Causes of Inequality and Poverty

  • Inequality of opportunity — unequal access to education, healthcare, and social mobility
  • Different levels of resource ownership (capital, land)
  • Different levels of human capital (skills, qualifications)
  • Discrimination (gender, race, and others)
  • Unequal status and power — political influence of wealthy groups
  • Government tax and benefit policies
  • Globalisation and technological change — replacing low-skill labour
  • Market-based supply-side policies — reducing welfare state

Taxation

Tax typeDefinitionEffect on inequality
Progressive taxTax rate rises as income rises — higher earners pay a larger percentageReduces inequality (redistributive)
Regressive taxTax rate falls as income rises — lower earners pay a larger percentage of incomeIncreases inequality (e.g., flat-rate indirect taxes hit lower incomes harder)
Proportional taxSame tax rate for all income levels (flat tax)No change in relative distribution
HL only — Average and marginal tax rates

Average tax rate (ATR) = Total tax paid ÷ Total income × 100

Marginal tax rate (MTR) = Additional tax paid ÷ Additional income × 100

A progressive tax system has MTR > ATR — each additional dollar of income is taxed at a higher rate than the average.

Indirect tax rate calculation: Indirect tax rate = Tax per unit ÷ Price excluding tax × 100. The amount of indirect tax from a given expenditure can be calculated using the tax-inclusive and tax-exclusive prices.

Policies to Reduce Poverty and Inequality

PolicyHow it works
Investment in human capitalEducation and training programmes raise productivity and wages for low-income groups, reducing inequality of opportunity
Transfer paymentsDirect cash transfers from the government to households (e.g., unemployment benefits, pensions) — redistribute income to the poorest
Targeted spendingFree/subsidised provision of healthcare, education, and housing for low-income groups
Universal basic income (UBI)A flat payment to all citizens regardless of income — eliminates poverty trap; debated in terms of cost and work incentives
Minimum wagesRaises income floor; helps working poor but may reduce employment if set too high
Anti-discrimination policiesLegislation and enforcement to reduce wage gaps by gender, race, etc.
Key points to remember
  • Lorenz curve: further from diagonal = more inequality
  • Gini = 0 (perfect equality) to 1 (perfect inequality)
  • Absolute poverty: below fixed basic needs threshold
  • Relative poverty: below a share of median income
  • Progressive tax: higher % on higher incomes → reduces inequality
  • Regressive tax: lower % on higher incomes → increases inequality
  • Key policies: human capital investment, transfers, minimum wage, targeted spending
Note

Worked examples are pending teacher review.

Worked Example — Progressive Tax Calculation HL

A country has the following income tax bands: 0% on the first $20,000; 20% on $20,001–$50,000; 40% on income above $50,000. A person earns $70,000.

Total tax paid

Band 1: $20,000 × 0% = $0
Band 2: $30,000 × 20% = $6,000
Band 3: $20,000 × 40% = $8,000
Total tax = $0 + $6,000 + $8,000 = $14,000

Average tax rate

ATR = $14,000 ÷ $70,000 × 100 = 20%

Marginal tax rate on the last dollar

MTR = 40% (the $70,000 income is in the top band)
MTR (40%) > ATR (20%) — confirms this is a progressive tax system.
Note

Practice questions are pending teacher review.

Practice Questions
1. Explain the difference between the Lorenz curve and the Gini coefficient as measures of income inequality.
Show answer
The Lorenz curve is a graphical representation — it plots cumulative income share against cumulative population share. The further it bows below the line of perfect equality (45° line), the greater the inequality. It gives a visual picture of how income is distributed across all income groups. The Gini coefficient is a single numerical summary derived from the Lorenz curve: it equals the area between the line of equality and the Lorenz curve, divided by the total area under the line of equality. It ranges from 0 (perfect equality) to 1 (perfect inequality). The advantage of the Gini is that it allows easy comparison across countries and over time.
2. Distinguish between absolute and relative poverty. Which is more useful for understanding poverty in high-income countries?
Show answer
Absolute poverty is defined by a fixed standard: people below a set income threshold cannot afford basic necessities (food, shelter, clothing). It is measured against a fixed standard that does not change as society gets richer. Relative poverty is defined in relation to society's average income — typically, earning less than 60% of the median income. In high-income countries, most people are not in absolute poverty, but relative poverty remains significant. Relative poverty is more useful in this context because it captures the social exclusion and inability to participate in normal social activities that comes from low income relative to one's peers, even if basic needs are met.
3. Explain why a flat (proportional) income tax rate may be considered regressive in practice.
Show answer
Although a flat income tax takes the same percentage from all earners, it does not account for the fact that lower-income households spend a larger proportion of their income on necessities. A proportional income tax combined with regressive indirect taxes (e.g., VAT on food) means that as a share of total income, poorer households pay more in combined taxes than richer ones. Furthermore, a flat rate income tax does not reduce inequality of disposable income — the gap between high and low earners remains as large after tax as before, which many consider inequitable.