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A Model of Horizontal Inequality

Author

Listed:
  • Paul Makdissi

    () (GREDI, Département d'économique, Université de Sherbrooke)

  • Dorothée Boccanfuso

    () (GREDI, Faculte d'administration, Université de Sherbrooke)

  • Mathieu Audet

    () (GREDI, Faculte d'administration, Université de Sherbrooke)

Abstract

The concept of horizontal inequality is generally used in economics to refer to the unequal treatment of equal individuals by the fiscal system. For example, an economic system can treat unequally two individuals who hold identical levels of production factors. The following note will present a method that allows us to identify the level of horizontal inequality of an economic system.

Suggested Citation

  • Paul Makdissi & Dorothée Boccanfuso & Mathieu Audet, 2006. "A Model of Horizontal Inequality," Cahiers de recherche 06-06, Departement d'Economique de l'École de gestion à l'Université de Sherbrooke.
  • Handle: RePEc:shr:wpaper:06-06
    as

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    File URL: http://gredi.recherche.usherbrooke.ca/wpapers/GREDI-0606.pdf
    File Function: First version, 2006
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    References listed on IDEAS

    as
    1. Aronson, J. Richard & Lambert, Peter J., 1994. "Decomposing the Gini Coefficient to Reveal the Vertical, Horizontal, and Reranking Effects of Income Taxation," National Tax Journal, National Tax Association, vol. 47(2), pages 273-94, June.
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    Cited by:

    1. Paul Makdissi & Dorothée Boccanfuso & Mathieu Audet, 2006. "The Geographic Determinants of Poverty in Albania," Cahiers de recherche 06-12, Departement d'Economique de l'École de gestion à l'Université de Sherbrooke.
    2. Martino, Gaetano & Polinori, Paolo, 2010. "The individual contribution to income inequality: conceptual analysis and empirical investigation," MPRA Paper 34365, University Library of Munich, Germany.

    More about this item

    Keywords

    Horizontal Inequality;

    JEL classification:

    • D63 - Microeconomics - - Welfare Economics - - - Equity, Justice, Inequality, and Other Normative Criteria and Measurement
    • I31 - Health, Education, and Welfare - - Welfare, Well-Being, and Poverty - - - General Welfare, Well-Being

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