44 11. A number of recent refinements to the Gini measure have been proposed. Kienzle (1982) and Bridges (1984) develop aggregate expenditure measures based on the tax incidence measure developed by Suits (1977). Lambert and Pfahler (1988) modify the aggregate expenditure approach to obtain measures that are invariant to equal additions to each individual's tax payment and benefit from govemrnment spending, drawing on the tax progressivity analyses of Kakwani (1977).

12. Linn (1980) reviews the findings on the distribution of local government expenditure benefits and tax burdens for three cities in Colombia.

13. In fact, Chaudry-Shah (1989, p. 373) states that he finds capitalization of a very small portion of expenditures. For a review of capitalization as it applies to local public fmance, see Chaudry-Shah (1988). For other analyses of hedonic pricing, see Follain and Jimenez (1985), Kanemoto (1988), Kanemoto and Nakamura (1986), and Scotchmer (1985).

14. For evidence on the deficits of public enterprises, see Nair and Filippides, 1988. Selowsky (1979, Chapter 5) provides a detailed methodology for calculating the subsidy to users of public enterprise services, and Linn (1980) provides a helpful discussion of alternative methods to calculate consumer subsidies from public enterprises.

15. For examnple, Maddock and Castano (n.d.) data suggest that about 10 percent of electricity is stolen in Medellin, Colombia. They suggest that much of the stolen electricity (though not all) benefits poor households.

16. Several papers have examined the valuation of benefits from in-kind goods (Olsen, 1972; DeSalvo, 1975; Smeeding, 1984; and Olsen and York, 1984). For a theoretical discussion of benefits with queuing costs, see Alderman (1987).

17. Such effects occur in developed countries (e.g., Lampman and Smeeding, 1983), but may be even more pronounced in developing countries. In fact, private transfers are an important component of household income in developing countries examined in the research papers reported in Rempel and Lobdell (1978) and Cox and Jimenez (1992). Also, Knowles and Anker (1981) find significant transfers from young to old in Kenya, while Butz and Stan (1982) discover similar results in Malaysia as do Ravallion and Dearden (1988) in Java.

18. While the urban-rural and industrial-agricultural distinctions do not exactly coincide, there is often important overlap.

19. One problem in this regard is that factor incomes already include subsidization, so that subsidies must be netted out of factor income to obtain _ex ante_ income (Meerman, p. 234).

20. To our knowledge, more recent studies for developed countries do not exist. We speculate that the lack of recent studies is parly due to theoretical objections to the benefit incidence methodology, and pardy due to a shift in focus toward analysis of individual programs or sets of programs.

21. Public housing and health expenditures are in some cases classified as public goods.

22. In a subsequent analysis, Meerman (1980) examines who "pays" for administrative expenditures by calculating the difference between income and after-tax income adjusted for specific government benefits. He finds that higher income groups overwhelmingly pay for "social overhead" expenditures.