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Horizontal Equity

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  • ROBERTO GALBIATI
  • PIETRO VERTOVA

Abstract

The principle of horizontal equity (HE) is considered as a basic principle to follow in order to design and evaluate a redistributive policy. However, the theoretical debate has not yet clarified what exactly horizontal equity is. In this paper we aim to clarify the meaning of the principle of HE and its normative content. In particular, we establish the true status of the two fundaments of the principle of HE, defining what is meant by ‘equals’ and then treating these ‘equals’‘equally’. Our analysis brings forth a new and more appropriate definition of the principle of HE.

Suggested Citation

  • Roberto Galbiati & Pietro Vertova, 2008. "Horizontal Equity," Economica, London School of Economics and Political Science, vol. 75(298), pages 384-391, May.
    • Handle: RePEc:bla:econom:v:75:y:2008:i:298:p:384-391
    DOI: 10.1111/j.1468-0335.2007.00603.x
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    1. Peter Lambert, 1998. "Horizontal Inequity: Some New Perspectives," CESifo Working Paper Series 162, CESifo.
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    Cited by:

    1. Hans Gersbach & Volker Hahn & Stephan Imhof, 2013. "Tax rules," Social Choice and Welfare, Springer;The Society for Social Choice and Welfare, vol. 41(1), pages 19-42, June.
    2. Erlend Bø & Peter Lambert & Thor Thoresen, 2012. "Horizontal inequity under a dual income tax system: principles and measurement," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 19(5), pages 625-640, October.

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