Results 181 to 190 of about 1,715,198 (232)

Testing for horizontal inequity econometrically

Working Paper Series, 1997
Methods of testing econometrically for horizontal inequity (HI) induced by tax systems are examined. Both socially homogeneous and heterogeneous income-receiving populations are analysed. The favoured econometric methods are applied to cross-section data in order to determine the magnitude and statistical significance of HI in the UK.
Peter Lambert,, Simon C. Parker
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A Measure of Horizontal Inequity

The Review of Economics and Statistics, 1981
POLITICIANS, academicians and the general public alike have perceived that the status quo tax and transfer legislation creates inequities among living units. Tax laws create numerous situations in which living units with seemingly equal abilities to pay are taxed quite different amounts.
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Horizontal Inequity and Vertical Redistribution

International Tax and Public Finance, 1997
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, horizontalinequity measures loss of vertical performance.
Peter J. Lambert, Xavier Ramos
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Sending the elevator back down: a mutual constitution between vertical and horizontal inequality

SN Social Sciences, 2021
Annalena Oppel
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Horizontal Inequity in Health Care Utilization in Japan

Health Care Management Science, 2003
International comparisons of horizontal inequity in health has recently become one of the most pertinent issues in health economics. However, no previous studies have been undertaken on Japan. This omission is rectified in this paper. Moreover, we consider the dynamics of horizontal inequity in health over six years from 1992 to 1998.
Honda, Chika, Ohkusa, Yasushi
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Equivalence Scales, Horizontal Equity and Horizontal Inequity

2004
In this paper, we describe ways to frame the “equal treatment of equals” command of classical HE using equivalence scales. These scales may be constant or income-dependent. Two equal treatment commands, postulating equal average tax rates and equal taxes among equals respectively, can be interpreted as variants upon a third, very widely used criterion,
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Redistribution, Horizontal Inequity, and Reranking

Public Finance Review, 2008
The decomposition of the Gini-based index of redistributive effect of an income tax into vertical, horizontal, and reranking contributions according to the model of Aronson, Johnson, and Lambert (AJL) is revisited. When close equals groups are used, rather than the exact equals groups on which the model is predicated, problems arise. A new measurement
Urban, Ivica, Lambert, Peter J.
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New horizontal inequalities in Japanese education?

2022
The literature on social inequality in study abroad almost exclusively focuses on university students. This paper systematically examines the role of socioeconomic status (SES) for study abroad intent (SAI) and uptake across all levels of pre-college education in Japan, thereby also providing a first in-depth empirical study on pre-college study abroad
Entrich, Steve R. (Dr.), Fujihara, Sho
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Empirical measurement of horizontal inequity

Journal of Public Economics, 1988
Abstract Horizontal inequity is the ‘unequal treatment of equals’. A crucial problem arising when measuring its extent is: How should differential treatment which has some equity justification be distinguished from that which does not? The literature to date has suggested that ‘genuine’ equals can be identified, and thence the problem solved, by ...
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Multidimensional Horizontal and Global Inequality

Journal of Human Development and Capabilities, 2016
Tony Atkinson’s Inequality: What Can Be Done? is the best available book on intra-national economic inequality, and should be required reading for all citizens who are concerned about the yawning g...
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