Horizontal Inequity and Vertical Redistribution
Inequality of post-tax income among pre-tax equals is evaluated andaggregated to form a global index of horizontal inequity in the income tax.The vertical action of the tax is captured by its inequality effect on averagebetween groups of pre-tax equals. Putting the two together, horizontalinequity measures loss of vertical performance. The identification problem,which has previously been thought insuperable, is addressed by a procedurevalidating the banding of income units into ‘close equals’ groups. Thehorizontal and vertical effects of a major Spanish income tax reform areevaluated. Lines for future investigation are suggested. Copyright Kluwer Academic Publishers 1997
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Volume (Year): 4 (1997)
Issue (Month): 1 (January)
Pages: 25-37
| Handle: | RePEc:kap:itaxpf:v:4:y:1997:i:1:p:25-37 |
| DOI: | 10.1023/A:1008644213992 |
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| Order Information: | Web: http://www.springer.com/economics/public+finance/journal/10797/PS2 |
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