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A Model of Horizontal Inequality

  • 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)

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.

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File Function: First version, 2006
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Paper provided by Departement d'Economique de la Faculte d'administration à l'Universite de Sherbrooke in its series Cahiers de recherche with number 06-06.

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Length: 10 pages
Date of creation: 2006
Date of revision:
Handle: RePEc:shr:wpaper:06-06
Contact details of provider: Postal: Sherbrooke, Québec, J1K 2R1
Phone: (819) 821-7233
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  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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