Add to ORKGThe principle of horizontal equity demands that similarly situated individuals face similar tax burdens. It is universally accepted as one of the more significant criteria of a good tax. It is relied upon in discussions of the tax base, the tax unit, the reporting period, and more. Violation of horizontal equity, while not necessarily fatal, is nevertheless considered a serious flaw in any proposed tax arrangement
This paper analyzes the question of how differences in family size should be treated by the income t...
We impose a horizontal equity restriction on the problem of find-ing the optimal utilitarian tax mix...
Abstract- Anti-utilitarian norms often are used in assessing tax systems. Two motiva-tions support t...
Horizontal equity is the principle that people who earn equal income should owe equal tax. It has go...
The concept of horizontal equity has long had a special place in public finance. In particular, the ...
From the introduction: No tax policy analysis stands complete without examination of equity implicat...
Horizontal equity -- the command that equals be treated equally -- has received increased attention,...
A Genealogy of the Principle of Horizontal Equity. The concepts of Horizontal Equity and Vertical E...
The principle of horizontal equity (HE) is considered as a basic principle to follow in order to des...
We impose a horizontal equity restriction on the problem of finding the optimal utilitarian tax mix....
This Article argues that, contrary to the consensus of economists and many legal scholars, the norm ...
This paper analyzes the question of how differences in family size should be treated by the income t...
We impose a horizontal equity restriction on the problem of find-ing the optimal utilitarian tax mix...
Abstract- Anti-utilitarian norms often are used in assessing tax systems. Two motiva-tions support t...
Horizontal equity is the principle that people who earn equal income should owe equal tax. It has go...
The concept of horizontal equity has long had a special place in public finance. In particular, the ...
From the introduction: No tax policy analysis stands complete without examination of equity implicat...
Horizontal equity -- the command that equals be treated equally -- has received increased attention,...
A Genealogy of the Principle of Horizontal Equity. The concepts of Horizontal Equity and Vertical E...
The principle of horizontal equity (HE) is considered as a basic principle to follow in order to des...
We impose a horizontal equity restriction on the problem of finding the optimal utilitarian tax mix....
This Article argues that, contrary to the consensus of economists and many legal scholars, the norm ...
This paper analyzes the question of how differences in family size should be treated by the income t...
We impose a horizontal equity restriction on the problem of find-ing the optimal utilitarian tax mix...
Abstract- Anti-utilitarian norms often are used in assessing tax systems. Two motiva-tions support t...