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Fairness in taxation : exploring the principles

Head, John G. (contributor); Maslove, Allan M. (contributor) - 1993

Persistent link: https://www.econbiz.de/10000866348

Vertical equity and horizontal inequity : a new approach to measurement

Kakwani, Nanak; Lambert, Peter J. - 1995

Persistent link: https://www.econbiz.de/10000151383

Measuring income tax discrimination

Kakwani, Nanak; Lambert, Peter J. - 1997

Persistent link: https://www.econbiz.de/10000638418

Testing for horizontal inequity econometrically

Parker, Simon C.; Lambert, Peter J. - 1997

Persistent link: https://www.econbiz.de/10000641299

The equal absolute sacrifice principle revisited

Lambert, Peter J.; Naughton, Helen T. - In: Journal of economic surveys 23 (2009) 2, pp. 328-349

Persistent link: https://www.econbiz.de/10003823360

Redistribution, horizontal inequity, and reranking : how to measure them properly

Urban, Ivica; Lambert, Peter J. - In: Public finance review : PFR 36 (2008) 5, pp. 563-587

Persistent link: https://www.econbiz.de/10003854959

Positional equity and equal sacrifice : design principles for an EU-wide income tax?

Lambert, Peter J. - 2007

Persistent link: https://www.econbiz.de/10003474438

Conclusion and policy recommendations

Valodia, Imraan - In: Taxation and gender equity : a comparative analysis of …, (pp. 299-313). 2010

Persistent link: https://www.econbiz.de/10008688779

Gender equality and taxation in South Africa

Budlender, Debbie D.; Casale, Daniela; Valodia, Imraan - In: Taxation and gender equity : a comparative analysis of …, (pp. 206-232). 2010

Persistent link: https://www.econbiz.de/10008688784

Tax structure and government expenditures under tax equity norms

König, Tobias; Wagener, Andreas - 2010

We augment a standard tax model by concerns about tax equity: people get upset when labour is taxed more heavily than capital. Even the slightest concern for tax equity invalidates the common recommendation for small open economies that capital should remain tax-exempt. This holds for exogenous...

Persistent link: https://www.econbiz.de/10008697418