A distributional effect is the effect of the redistribution of the final gains and costs derived from the direct gains and cost allocations of a project. A project has a direct-profit redistribution effect and a direct-cost redistribution effect. But whether it is profit or cost, the redistribution effect can be expressed as a benefit to a group of people or department or region, and the loss to another party. In theory, the indirect profit and indirect costs can also be derived from the redistribution effect, and valued.
