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Understanding the vertical equity judgements underpinning health inequality measures. [PDF]

Health economics, 2012
The choice of income-related health inequality measures in comparative studies is often determined by custom and analytical concerns, without much explicit consideration of the vertical equity judgements underlying alternative measures. This note employs an inequality map to illustrate how these judgements determine the ranking of populations by health
Allanson, Paul, Petrie, Dennis
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Horizontal and Vertical Inequity in Real Property Taxation

Journal of Real Estate Literature, 2008
This paper examines the extant literature on horizontal and vertical inequity in the taxation of real property.
Stacy Sirmans, Dean Gatzlaff, David Macpherson   +2 more
openaire   +1 more source

Vertical Inequity in Property Taxation: A Neighborhood Based Analysis

The Journal of Real Estate Finance and Economics, 2004
This paper applies a model to test for vertical inequity in property taxes using a set of residential sales from Bloomington, Indiana. The initial purpose is to compare results with those using the presently accepted regression approach as applied by Smith, B. C. (2000).
John W. Birch, Mark A. Sunderman, Brent C Smith   +2 more
openaire   +1 more source

Vertical inequity in the tax assessment of lodging properties

International Journal of Hospitality Management, 2010
Abstract Property taxes constitute a significant expense for owners of lodging properties. Both the real estate literature and the hospitality literature suggest that property tax inequities exist within various taxing jurisdictions and several models for measuring these inequities have been proposed.
Marcus T. Allen, William H. Dare, Carl Riegel   +2 more
openaire   +1 more source

Vertical Inequality, Land Reform, and Insurgency in Colombia

Peace Economics, Peace Science and Public Policy, 2014
AbstractHow can we understand the origins and resilience of Colombia’s long-running insurgency? A leading theory emphasizes the feasibility of insurgency, identifying drug trafficking as the main culprit. I propose an alternative theory of civil violence that emphasizes how bargaining over property rights in the face of deep vertical inequality deepens
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Regression Modeling for Vertical and Horizontal Property Tax Inequity

Journal of Housing Research, 2014
Early property tax regression models were used to estimate vertical inequity across assessment districts. By their nature, these models contain measurement error bias.
John Birch, Mark Sunderman
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Vertical equity and horizontal inequity: a new approach to measurement

Working Paper Series, 1995
A new procedure for measuring horizontal inequity and vertical equity in the income tax is proposed, for which the "equals" under the tax law are socioeconomic groups, and the equal treatment norm is a command that, for equity, these groups should face the same tax schedule.
Kakwani, N, Peter Lambert,
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Vertical Inequality and the Extortion of Liberty

2012
This chapter looks at how Hume's theory is obviously attractive to those who live under conditions of brutal civil war or anarchy, or who fear such. Contemporary citizens demand not just order but other things: at the least, liberty, equality, and democracy.
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INCOME‐RELATED INEQUITY IN HEALTHCARE UTILISATION AMONG INDIVIDUALS WITH CARDIOVASCULAR DISEASE IN ENGLAND—ACCOUNTING FOR VERTICAL INEQUITY

Health Economics, 2012
ABSTRACTEconomic analyses of equity which focus solely on horizontal inequity offer a partial assessment of socioeconomic inequity in healthcare use. We analyse income‐related inequity in cardiovascular disease‐related healthcare utilisation by individuals reporting cardiovascular disease in England, including both horizontal and vertical aspects.
Laura, Vallejo-Torres, Stephen, Morris
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Measures of vertical inequality in assessments

Journal of Housing Economics, 2023
Daniel McMillen, Ruchi Singh
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