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VERTICAL INEQUITY IN THE TAXATION OF REAL PROPERTY [PDF]

National Tax Journal, 1995
This study examines the issue vertical inequity in the taxation of real property. Vertical inequity may be regressive (progressive) if the assessed value/market value ratio decreases (increases) as...
Sirmans, G. Stacy, Diskin, Barry A., Friday, H. Swint   +2 more
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Vertical redistribution and horizontal inequity

Working Paper Series, 1995
Inequality of post-tax income among pre-tax equals is evaluated and aggregated 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 average between groups of pre-tax equals. Putting the two together, horizontal inequity measures loss of vertical performance.
Xavier Ramos, Peter Lambert
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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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Testing for Vertical Inequity in Property Tax Systems [PDF]

Journal of Real Estate Research, 1990
Models for testing assessor performance have been widely discussed in the literature. Many have been used in practice.
Mark A. Sunderman, John W. Birch, Roger E. Cannaday, Thomas W. Hamilton   +3 more
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Inequalities on Riemannian Warped Product Submersions for Vertical Casorati Curvatures

Mediterranean Journal of Mathematics, 2023
zbMATH Open Web Interface contents unavailable due to conflicting licenses.
MURATHAN, CENGİZHAN, Siddiqui, Aliya Naaz, Erken, Irem Küpeli   +2 more
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Measuring Vertical Property Tax Inequity in Multifamily Property Markets [PDF]

Journal of Real Estate Research, 2003
Vertical equity in property tax systems refers to the assessment of all properties in a taxing jurisdiction at the same proportion of their market values.
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Horizontal and Vertical Inequality: Some Interconnections and Indicators

Social Indicators Research, 2006
This note is concerned with presenting some simple indices of group-wise relative disadvantage in the distribution of income, in terms of the distance between the group’s share in total population and its share in total income. The group-wise indices are then aggregated into society-wide indices of inter-group disparity.
D. Jayaraj, S. Subramanian
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Capital Flows, Vertical Multinationals, Wage Inequality, and Welfare

Review of Development Economics, 2003
AbstractWage inequality between skilled and unskilled labor in the US and its trading partners, Mexico and Chile, has increased since 1980, while Taiwan's wage inequality has decreased since the mid‐1980s. The authors provide a new explanation for the latter, involving a rise in capital flows from Taiwan to less‐developed countries (LDCs) in the form ...
Wen‐Jung Liang, Chao‐Cheng Mai
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