Add to ORKG[Also appears in Tax Law, volume 1, edited by Patricia D. White, 439-454. New York: New York University Press, 1995.
The principle of horizontal equity (HE) is considered as a basic principle to follow in order to des...
After describing the current provisions of the Internal Revenue Code relating to income averaging, P...
Is horizontal equity (HE) the "most widely accepted principle of equity"? Or does it stand in "oppos...
[Also appears in Tax Law, volume 1, edited by Patricia D. White, 439-454. New York: New York Univers...
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...
Horizontal equity is the principle that people who earn equal income should owe equal tax. It has go...
This Article argues that, contrary to the consensus of economists and many legal scholars, the norm ...
Explores U. S. Supreme Court and German Constitutional Court decisions that apply their respective c...
Alan Auerbach and Kevin Hassett offer a new measure of horizontal equity (HE) that is designed to ov...
Argues that recent judicial and administrative decisions cause the federal income tax law to tax par...
A topic that generates extensive debate and concern is the perception of fairness in the US tax syst...
The concept of horizontal equity has long had a special place in public finance. In particular, the ...
The principle of horizontal equity demands that similarly situated individuals face similar tax burd...
The principle of horizontal equity (HE) is considered as a basic principle to follow in order to des...
After describing the current provisions of the Internal Revenue Code relating to income averaging, P...
Is horizontal equity (HE) the "most widely accepted principle of equity"? Or does it stand in "oppos...
[Also appears in Tax Law, volume 1, edited by Patricia D. White, 439-454. New York: New York Univers...
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...
Horizontal equity is the principle that people who earn equal income should owe equal tax. It has go...
This Article argues that, contrary to the consensus of economists and many legal scholars, the norm ...
Explores U. S. Supreme Court and German Constitutional Court decisions that apply their respective c...
Alan Auerbach and Kevin Hassett offer a new measure of horizontal equity (HE) that is designed to ov...
Argues that recent judicial and administrative decisions cause the federal income tax law to tax par...
A topic that generates extensive debate and concern is the perception of fairness in the US tax syst...
The concept of horizontal equity has long had a special place in public finance. In particular, the ...
The principle of horizontal equity demands that similarly situated individuals face similar tax burd...
The principle of horizontal equity (HE) is considered as a basic principle to follow in order to des...
After describing the current provisions of the Internal Revenue Code relating to income averaging, P...
Is horizontal equity (HE) the "most widely accepted principle of equity"? Or does it stand in "oppos...