Redistribution Through the Income Tax: The Vertical and Horizontal Effects of Noncompliance and Tax Evasion [PDF]
This paper uses the unique Taxpayer Compliance Measurement Program (TCMP) micro data to study the equity effects of noncompliance. We access four years of TCMP data, 1979,1982,1985, and 1988. The TCMP data allows us to observe income and taxes before and
John A Bishop +2 more
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Tax base erosion and inequity from Michigan's assessment growth limit: The case of Detroit [PDF]
, 2013 In this paper we examine the degree to which Michigan's property value assessment growth cap has eroded the tax base and created substantial differences in effective tax rates among residential properties within the City of Detroit.
Hodge, Timothy R. +3 more
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Classical horizontal inequity and reranking : an integrated approach [PDF]
, 2006 The last 20 years have seen a significant evolution in the literature on horizontal inequity (HI) and have generated two major and "rival" methodological strands, namely, classical HI and reranking.
Araar, Abdelkrim +4 more
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Property Taxation of Multifamily Housing: An Empirical Analysis of Vertical and Horizontal Equity and Assessment Methods [PDF]
This study used the hedonic price technique to focus on a housing characteristic that has been studied infrequently: whether a home is site-built or manufactured.
Barrett A. Slade, Gary C. Cornia
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A Decision-Support Framework For Using Value Capture to Fund Public Transit: Lessons From Project-Specific Analyses, Research Report 11-14 [PDF]
, 2012 Local and state governments provide 75 percent of transit funds in the United States. With all levels of governments under significant fiscal stress, any new transit funding mechanism is welcome. Value capture (VC) is one such mechanism.
Mathur, Shishir, Smith, Adam
core +1 more source
Taxation, Reranking and Equivalence Scales [PDF]
This paper considers whether an equivalence scale implicit in transfer policy can be inferred from summary measures of reranking (whereby the rank order of pre-tax incomes is different from that of the post-tax distribution).
John Creedy, Justin van de Ven
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Horizontal Inequity in Access to Health Care in Four South American Cities.
Revista de Economía del Rosario, 2011 El objetivo de este trabajo es analizar el grado de inequidad socioeconómica en el uso de servicios médicos de la población adulta mayor en cinco ciudades latinoamericanas (Buenos Aires, Ciudad d eMéxico, Santiago de Chile, San Pablo y Montevideo), en ...
Ana I. Balsa +2 more
doaj
Measuring equity in health care financing - reflections on (and alternatives to) the World Health Organization's fairness of financing index [PDF]
In its latest World Health Report, The World Health Organization (WHO) argues that a key dimension of a health system's performance is the fairness of its financing system.
Wagstaff, Adam
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Horizontal Inequity and Vertical Redistribution with Indirect Taxes: the Greek Case [PDF]
, 2008 Adda +55 more
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Paying for health care : quantifying fairness, catastrophe, and impoverishment, with applications to Vietnam, 1993-98 [PDF]
The authors compare egalitarian concepts of fairness in health care payments (requiring that payments be linked to ability to pay) and minimum standards approaches (requiring that payments not exceed a prespecified share of prepayment income or not drive
Doorslaer, Eddy van, Wagstaff, Adam
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