Shorrocks (1982, 1983) questions the decomposition of the Gini (or concentration coefficient) by income sources on the grounds that results are sensitive to the specific decomposition rule adopted. After imposing additional assumptions, he shows that the decomposition of the squared coefficient of variation {i.e. the variance-to-squared-mean ratio) is independent of any specific decomposition rule and recommends using this approach. Overall, results using this alternative methodology (shown in Annex 2) are similar to those presented in Figure 6.