This paper reviews and synthesizes some new approaches to measuring the horizontal inequity (HI) in an income tax or tax and benefit system. Both 'classical' and 'no reranking' (NR) strands of new enquiry are pursued. The new work on classical HI rests upon the choice of a smooth 'averaged'...

We decompose the redistributive effect of direct taxes into vertical, horizontal, and reranking components applying the methods of Urban and Lambert (Public Finance Review, 2008). In the first such application to the UK, and using yearly data covering 1977-2020, we find that redistributive...

We derive the asymptotic sampling distribution of various estimators frequently used to order distributions in terms of poverty, welfare and inequality. This includes estimators of most of the poverty indices currently in use, as well as estimators of the curves used to infer stochastic...