Horizontal Equity, Once More
Reconsiders the proposition that vertical equity is the primary norm for tax design, with horizontal equity a mere derivative therefrom. In the case of limited policy options, vertical and horizontal equity goals may conflict so that a trade-off will be needed. Independent values must then be assigned to each, confirming the standing of a horizontal as well as vertical equity as a primary norm.
Year of publication: |
1990
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---|---|
Authors: | Musgrave, Richard A. |
Published in: |
National Tax Journal. - National Tax Association - NTA. - Vol. 43.1990, 2, p. 113-22
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Publisher: |
National Tax Association - NTA |
Saved in:
freely available
Saved in favorites
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