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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| 格式: | 雜誌 |
| 語言: | English |
| 出版: |
Washington, D.C. :
International Monetary Fund,
1995.
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| 叢編: | IMF Working Papers; Working Paper ;
No. 1995/135 |
| 在線閱讀: | Full text available on IMF |