Horizontal Equity: Measures in Search of a Principle
Horizontal equity -- the command that equals be treated equally -- has received increased attention, particularly in attempts to measure the desirability of tax reform proposals. This paper questions whether the normative foundations for horizontal equity justify the indexes and approaches that have generally been adopted. It suggests that past attempts to implement horizontal equity are inconsistent with its supposed foundations and that more thorough examination of the concept raises serious doubts as to whether any alternative interpretation of horizontal equity reasonably consistent with common understanding of the concept can be justified.
|Date of creation:||Aug 1985|
|Publication status:||published as National Tax Journal, Vol. XLII, No. 2, pp. 139-154, (June 1989).|
|Contact details of provider:|| Postal: National Bureau of Economic Research, 1050 Massachusetts Avenue Cambridge, MA 02138, U.S.A.|
Web page: http://www.nber.org
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- Stiglitz, Joseph E., 1982.
"Utilitarianism and horizontal equity : The case for random taxation,"
Journal of Public Economics,
Elsevier, vol. 18(1), pages 1-33, June.
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- Sen, Amartya K, 1977. "On Weights and Measures: Informational Constraints in Social Welfare Analysis," Econometrica, Econometric Society, vol. 45(7), pages 1539-1572, October. Full references (including those not matched with items on IDEAS)
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