as personal income wealth and inheritance taxes all tend to be progressive the distributional impact would depend on the relative progressivity of each tax but may be broadly neutral when examining inequality in individual labour earnings the unemployed and people not looking actively for a job are assigned zero income as the focus of the first three income concepts is on market income the population covered is the workingage population the determinants of inequality for each of the five income concepts are discussed in greater detail in a series of oecd economics department working papers in particular hoeller et al