Lambert, Peter; Ramos, Xavier - In: International Tax and Public Finance 4 (1997) 1, pp. 25-37
Inequality of post-tax income among pre-tax equals is evaluated andaggregated to form a global index of horizontal inequity in the income tax.The vertical action of the tax is captured by its inequality effect on averagebetween groups of pre-tax equals. Putting the two together,...
