The publication of this book is in large part due to the role of Canada's Inter national
Development Research Center (IDRC) in encouraging policy-relevant research in the fields …

A local measure of classical horizontal inequity (HI) in an income tax or tax‐benefit system is
proposed and aggregated into a global index. This index expresses the revenue gain per …

Knowledge about the distribution of the burden of taxes-as measured by their progressivity
and their inequality impacts-is crucial for tax policy choices. Yet actual practice for both the …

18. HORIZONTAL INEQUITY MEASUREMENT: A BASIC REASSESSMENT Page 1 18.
HORIZONTAL INEQUITY MEASUREMENT: A BASIC REASSESSMENT Stephen P. Jenkins and …

The GST and Vertical, Horizontal and Reranking Effects of Indirect Taxation in Australia Page 1
The Australian Economic Review, vol. 35, no. 4, pp. 380–90  The University of Melbourne …

It is conjectured that if the government has a distributional objective and formulates tax
policy with a view to equitable treatment of households, then adopting the scale that is …

The aim of this paper is to assess horizontal inequity (HI) caused by the introduction of a
(semi-) dual structure for the Spanish personal income tax (PIT), adopting a copula function …

Abstract Recently van De Van, Creedy and Lambert (2001) and Lambert and Urban (2005)
have reconsidered the original Aronson, Johnson and Lambert (1994) decomposition of the …

O imposto sobre o rendimento pessoal desempenha um papel preponderante no
ordenamento fiscal português. Para além da importância na cobrança de receita fiscal cabe …

This paper makes a new attack on the old problem of measuring horizontal inequity (HI). A
local measure of HI is proposed, and aggregated into a global index. Whilst other …