Horizontal Inequity and Vertical Redistribution

Peter J. Lambert, Xavier Ramos

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Resum

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. The identification problem, which has previously been thought insuperable, is addressed by a procedure validating the banding of income units into 'close equals' groups. The horizontal and vertical effects of a major Spanish income tax reform are evaluated. Lines for future investigation are suggested.
Idioma originalEnglish
Pàgines (de-a)25-37
RevistaInternational Tax and Public Finance
Volum4
Número1
DOIs
Estat de la publicacióPublicada - 1 de gen. 1997

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