On the Measurement of Horizontal Inequity /

This paper makes a new attack on the old problem of measuring horizontal inequity in the income tax. Local measures of inequality of posttax income among pretax equals are proposed, which reflect alternative value judgments about the nature and magnitude of an inequity. These measures are aggregated...

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Библиографические подробности
Главный автор: Lambert, Peter
Формат: Журнал
Язык:English
Опубликовано: Washington, D.C. : International Monetary Fund, 1995.
Серии:IMF Working Papers; Working Paper ; No. 1995/135
Online-ссылка:Full text available on IMF