The discussion paper deals on a partly abstract, partly exemplary level with methodical issues in the context of the personal income distribution in order to reveal fundamental connections which might be analyzed empirically in a later paper. We will use a decomposable inequality indicator out of the class of Generalized Entropy indicators – the normalized coefficient of variation. On this basis the impacts on inequality, which primarily equivalence relations have, will be discussed. At this, it will be distinguished between income-independent and income-dependent equivalence relations.
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