Horizontal Equity and Taxpayer Characteristics: Who Is Advantaged and Disadvantaged by the Federal Income Tax?
In this paper, household utility levels are estimated indirectly from household labor-supply data to derive before- and after-tax utility indexes. A household is considered advantaged (disadvantaged) by the income tax if its utility index ranking increases (decreases) as a result of the tax. The study finds that tax-advantaged households have, on average, more children and are more likely to own their own homes while tax-disadvantaged households are more likely to be two-earner families. The implications of the findings for the horizontal equity of the income tax are discussed.
Volume (Year): 15 (1989)
Issue (Month): 1 (Jan-Mar)
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- Harvey S. Rosen, 1978. "An Approach to the Study of Income, Utility, and Horizontal Equity," The Quarterly Journal of Economics, Oxford University Press, vol. 92(2), pages 307-322.
- Feldstein, Martin, 1976. "On the theory of tax reform," Journal of Public Economics, Elsevier, vol. 6(1-2), pages 77-104.
- Mervyn A. King, 1980. "An Index of Inequality: With Applications to Horizontal Equity and Social Mobility," NBER Working Papers 0468, National Bureau of Economic Research, Inc.
- 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.
- Wales, Terence J & Woodland, A D, 1977. "Estimation of the Allocation of Time for Work, Leisure, and Housework," Econometrica, Econometric Society, vol. 45(1), pages 115-32, January.
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