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On the Measurement of Horizontal Inequity [electronic resource] Lambert, Peter J..

Author/Creator:
Lambert, Peter J.
Publication:
Washington, D.C. : International Monetary Fund, 1995.
Series:
IMF eLibrary
IMF Working Papers; Working Paper No. 95/135.
IMF Working Papers; Working Paper No. 95/135
Format/Description:
Government document
Book
1 online resource (34 p.)
Local subjects:
Change in tax revenue.
Efficient tax system.
Federal tax.
Fiscal affairs.
Fiscal affairs department.
Fiscal studies.
Flat tax.
Income scale.
Income tax system.
Income taxes.
Individual income tax.
Lump-sum tax.
Marginal tax rate.
National tax journal.
National taxes.
Personal income tax.
Public finance.
Rates of income tax.
Single tax instrument.
State income taxes.
Tax administration.
Tax administrators.
Tax breaks.
Tax burden.
Tax deduction.
Tax evasion.
Tax expenditures.
Tax income.
Tax instrument.
Tax journal.
Tax liabilities.
Tax payments.
Tax performance.
Tax policy.
Tax reform.
Tax reform proposals.
Tax revenue.
Tax simplification.
Tax system.
Tax systems.
Tax treatment.
Taxable income.
Taxation.
Grenada.
United Kingdom.
United States.
Zimbabwe.
Summary:
This paper makes a new attack on the old problem of measuring horizontal inequity in the income tax. Local measures of inequality of posttax income among pretax equals are proposed, which reflect alternative value judgments about the nature and magnitude of an inequity. These measures are aggregated into global indices. The welfare gain from eliminating horizontal inequity revenue-neutrally, and the revenue gain from eliminating it welfare-neutrally, in each case preserving the vertical performance of the tax, are captured by these indices. Difficulties of implementation arising from the “identification problem” are discussed. A variation in the methodology validates banding the income data to create “close equals” groups. Simulations show that the banding procedure works well. A range of potentially fruitful applications is discussed.
Notes:
Description based on print version record.
Contributor:
Lambert, Peter J.
Other format:
Print Version:
ISBN:
1451855656:
9781451855654
ISSN:
1018-5941
Publisher Number:
10.5089/9781451855654.001
Access Restriction:
Restricted for use by site license.
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