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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Κύριος συγγραφέας: Lambert, Peter
Μορφή: Επιστημονικό περιοδικό
Γλώσσα:English
Έκδοση: Washington, D.C. : International Monetary Fund, 1995.
Σειρά:IMF Working Papers; Working Paper ; No. 1995/135
Διαθέσιμο Online:Full text available on IMF

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