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Horizontal Equity, Once More

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  • Musgrave, Richard A.

Abstract

Reconsiders the proposition that vertical equity is the primary norm for tax design, with horizontal equity a mere derivative therefrom. In the case of limited policy options, vertical and horizontal equity goals may conflict so that a trade-off will be needed. Independent values must then be assigned to each, confirming the standing of a horizontal as well as vertical equity as a primary norm.

Suggested Citation

  • Musgrave, Richard A., 1990. "Horizontal Equity, Once More," National Tax Journal, National Tax Association;National Tax Journal, vol. 43(2), pages 113-122, June.
    • Handle: RePEc:ntj:journl:v:43:y:1990:i:2:p:113-22
    DOI: 10.1086/NTJ41788830
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    References listed on IDEAS

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    1. Stiglitz, Joseph E., 1982. "Utilitarianism and horizontal equity : The case for random taxation," Journal of Public Economics, Elsevier, vol. 18(1), pages 1-33, June.
    2. King, Mervyn A, 1983. "An Index of Inequality: With Applications to Horizontal Equity and Social Mobility," Econometrica, Econometric Society, vol. 51(1), pages 99-115, January.
    3. Kaplow, Louis, 1989. "Horizontal Equity: Measures in Search of a Principle," National Tax Journal, National Tax Association;National Tax Journal, vol. 42(2), pages 139-154, June.
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