Definition
Disagreement Set ( COMSOC)
The disagreement set of two complete, strict rankings over the same alternatives contains the unordered pairs they rank oppositely:
Each element is one pair of alternatives, not a voter or a position. The pair is included once, regardless of its written order. The Kendall–tau distance is the cardinality of this set.
Example
Three rankings
For , , and ,
\begin{aligned} \operatorname{disag}(\succ_1,\succ_2)&=\{\{a,c\},\{b,c\}\},\\ \operatorname{disag}(\succ_1,\succ_3)&=\{\{a,b\},\{a,c\},\{b,c\}\},\\ \operatorname{disag}(\succ_2,\succ_3)&=\{\{a,b\}\}. \end{aligned} Their distances are respectively $2,3,1$.