A new measure of horizontal equity:
In this paper, we propose a new measure of horizontal equity that overcomes many of the shortcomings of previous proposed measures. Our starting point is the observation that a well-behaved social welfare function need not evaluate global' (vertical equity) differences in after-tax income using...
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| Main Authors: | , |
|---|---|
| Format: | Book |
| Language: | English |
| Published: |
Cambridge, Mass.
1999
|
| Series: | National Bureau of Economic Research <Cambridge, Mass.>: NBER working paper series
7035 |
| Subjects: | |
| Online Access: | Volltext |
| Summary: | In this paper, we propose a new measure of horizontal equity that overcomes many of the shortcomings of previous proposed measures. Our starting point is the observation that a well-behaved social welfare function need not evaluate global' (vertical equity) differences in after-tax income using the same weights it applies to local' (horizontal equity) differences, even though this constraint has been applied in the past. Following work on the structure of individual preferences, we show that a social welfare function can imply different preferences toward horizontal and vertical equity. Adopting the general approach to the measurement of inequality developed by Atkinson (1970), we use such a social welfare function to derive measures of inequality that are decomposable into components naturally interpreted as indices of horizontal and vertical equity. In particular, the former index measures deviations from the fundamental principle that equals be treated equally. Finally, we apply our new measure to two tax-return data sets, evaluating the degree to which the horizontal equity of the US personal income tax has changed over time, and how horizontal equity would be altered by one version of recent proposals to do away with the so-called marriage penalty.' |
| Physical Description: | 29, [13] S. graph. Darst. |
Staff View
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| id | DE-604.BV012686233 |
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| indexdate | 2024-07-09T18:31:55Z |
| institution | BVB |
| language | English |
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| physical | 29, [13] S. graph. Darst. |
| publishDate | 1999 |
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| series | National Bureau of Economic Research <Cambridge, Mass.>: NBER working paper series |
| series2 | National Bureau of Economic Research <Cambridge, Mass.>: NBER working paper series |
| spelling | Auerbach, Alan J. 1951- Verfasser (DE-588)124566537 aut A new measure of horizontal equity Alan J. Auerbach ; Kevin A. Hassett Cambridge, Mass. 1999 29, [13] S. graph. Darst. txt rdacontent n rdamedia nc rdacarrier National Bureau of Economic Research <Cambridge, Mass.>: NBER working paper series 7035 In this paper, we propose a new measure of horizontal equity that overcomes many of the shortcomings of previous proposed measures. Our starting point is the observation that a well-behaved social welfare function need not evaluate global' (vertical equity) differences in after-tax income using the same weights it applies to local' (horizontal equity) differences, even though this constraint has been applied in the past. Following work on the structure of individual preferences, we show that a social welfare function can imply different preferences toward horizontal and vertical equity. Adopting the general approach to the measurement of inequality developed by Atkinson (1970), we use such a social welfare function to derive measures of inequality that are decomposable into components naturally interpreted as indices of horizontal and vertical equity. In particular, the former index measures deviations from the fundamental principle that equals be treated equally. Finally, we apply our new measure to two tax-return data sets, evaluating the degree to which the horizontal equity of the US personal income tax has changed over time, and how horizontal equity would be altered by one version of recent proposals to do away with the so-called marriage penalty.' Dépenses fiscales - États-Unis - Modèles économétriques ram Impôt - États-Unis - Modèles économétriques ram Revenu - Répartition - États-Unis - Modèles économétriques ram Steuer Ökonometrisches Modell Income distribution United States Econometric models Law and economics Econometric models Tax expenditures United States Econometric models Taxation United States Econometric models USA Hassett, Kevin A. 1962- Verfasser (DE-588)122295102 aut Erscheint auch als Online-Ausgabe National Bureau of Economic Research <Cambridge, Mass.>: NBER working paper series 7035 (DE-604)BV002801238 7035 http://papers.nber.org/papers/w7035.pdf kostenfrei Volltext |
| spellingShingle | Auerbach, Alan J. 1951- Hassett, Kevin A. 1962- A new measure of horizontal equity National Bureau of Economic Research <Cambridge, Mass.>: NBER working paper series Dépenses fiscales - États-Unis - Modèles économétriques ram Impôt - États-Unis - Modèles économétriques ram Revenu - Répartition - États-Unis - Modèles économétriques ram Steuer Ökonometrisches Modell Income distribution United States Econometric models Law and economics Econometric models Tax expenditures United States Econometric models Taxation United States Econometric models |
| title | A new measure of horizontal equity |
| title_auth | A new measure of horizontal equity |
| title_exact_search | A new measure of horizontal equity |
| title_full | A new measure of horizontal equity Alan J. Auerbach ; Kevin A. Hassett |
| title_fullStr | A new measure of horizontal equity Alan J. Auerbach ; Kevin A. Hassett |
| title_full_unstemmed | A new measure of horizontal equity Alan J. Auerbach ; Kevin A. Hassett |
| title_short | A new measure of horizontal equity |
| title_sort | a new measure of horizontal equity |
| topic | Dépenses fiscales - États-Unis - Modèles économétriques ram Impôt - États-Unis - Modèles économétriques ram Revenu - Répartition - États-Unis - Modèles économétriques ram Steuer Ökonometrisches Modell Income distribution United States Econometric models Law and economics Econometric models Tax expenditures United States Econometric models Taxation United States Econometric models |
| topic_facet | Dépenses fiscales - États-Unis - Modèles économétriques Impôt - États-Unis - Modèles économétriques Revenu - Répartition - États-Unis - Modèles économétriques Steuer Ökonometrisches Modell Income distribution United States Econometric models Law and economics Econometric models Tax expenditures United States Econometric models Taxation United States Econometric models USA |
| url | http://papers.nber.org/papers/w7035.pdf |
| volume_link | (DE-604)BV002801238 |
| work_keys_str_mv | AT auerbachalanj anewmeasureofhorizontalequity AT hassettkevina anewmeasureofhorizontalequity |