Horizontal Equity: Measures in Search of a Principle
AbstractCompares traditional definitions and recently offered indexes of horizontal equity. Assesses the extent to which the persuasive force often thought to support more recent invocations of horizontal equity in the context of tax reform can be understood better in the traditional social welfare framework.
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Bibliographic InfoArticle provided by National Tax Association in its journal National Tax Journal.
Volume (Year): 42 (1989)
Issue (Month): 2 (June Citation: 42 National Tax Journal 139-54 (June 1989))
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