 This can be shown to be equal to the absolute decline in the Gini index for incomes, caused by the imposition of taxation, divided by the average net rate of taxes.The Kakwani index is also commonly used to examine the equity of government health care provision.In that situation, the Kakwani index would be equal to the difference between the Gini coefficient for incomes and the Gini concentration index for out‐of‐pocket health care payments.