Horizontal Equity: Measures in Search of a Principle
Compares traditional definitions and recently offered indexes of horizontal equity. Assesses the extent to which the persuasive force often thought to support more recent invocations of horizontal equity in the context of tax reform can be understood better in the traditional social welfare framework.
Year of publication: |
1989
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Authors: | Kaplow, Louis |
Published in: |
National Tax Journal. - National Tax Association - NTA. - Vol. 42.1989, 2, p. 139-54
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Publisher: |
National Tax Association - NTA |
Saved in:
freely available
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