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Testing for horizontal inequity econometrically

Author

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  • Peter Lambert,

    (Institute for Fiscal Studies)

  • Simon C. Parker

    (Institute for Fiscal Studies)

Abstract

Methods of testing econometrically for horizontal inequity (HI) induced by tax systems are examined. Both socially homogeneous and heterogeneous income-receiving populations are analysed. The favoured econometric methods are applied to cross-section data in order to determine the magnitude and statistical significance of HI in the UK.

Suggested Citation

  • Peter Lambert, & Simon C. Parker, 1997. "Testing for horizontal inequity econometrically," IFS Working Papers W97/18, Institute for Fiscal Studies.
    • Handle: RePEc:ifs:ifsewp:97/18
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    Cited by:

    1. Juan Gabriel Rodríguez & Rafael Salas & Irene Perrote, 2005. "Partial Horizontal Inequity Orderings: A Non‐parametric Approach," Oxford Bulletin of Economics and Statistics, Department of Economics, University of Oxford, vol. 67(3), pages 347-368, June.

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