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Horizontal Inequity and Vertical Redistribution

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  • Peter Lambert
  • Xavier Ramos

Abstract

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

Suggested Citation

  • Peter Lambert & Xavier Ramos, 1997. "Horizontal Inequity and Vertical Redistribution," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 4(1), pages 25-37, January.
    • Handle: RePEc:kap:itaxpf:v:4:y:1997:i:1:p:25-37
    DOI: 10.1023/A:1008644213992
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