Horizontal Equity: Measures in Search of a Principle

Compares traditional definitions and recently offered indexes of horizontal equity. Assesses the extent to which the persuasive force often thought to support more recent invocations of horizontal equity in the context of tax reform can be understood better in the traditional social welfare framework.

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Year of publication:	1989
Authors:	Kaplow, Louis
Published in:	National Tax Journal. - National Tax Association - NTA. - Vol. 42.1989, 2, p. 139-54
Publisher:	National Tax Association - NTA

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Extent:	application/pdf text/html
Type of publication:	Article
Source:	RePEc - Research Papers in Economics

Persistent link: https://www.econbiz.de/10010788435