This paper develops new decompositions of the redistributive, vertical and horizontal effects of the fiscal system, revealing the contributions of different tax and benefit instruments. This new methodology brings together two widely acknowledged approaches in the study of income inequality and...

The last 20 years have seen a significant evolution in the literature on horizontal inequity (HI) and have generated two major and "rival" methodological strands, namely, classical HI and reranking. We propose in this paper a class of ethically flexible tools that integrate these two strands....

We propose a general cost-of-inequality approach that jointly integrates horizontal and vertical equity criteria in the assessment of poverty alleviation programs, with the strength of each criterion being captured through its own inequity-aversion parameter. This contrasts with the assessment...

We compare health care inequity in Japan with that in other OECD countries in 2002 and 2003. To overcome Japanese data problems, we conducted an original survey. Although some problems remain, we obtained internationally comparable results on health care inequity for Japan. We test the...