Horizontal Equity and Taxpayer Characteristics: Who Is Advantaged and Disadvantaged by the Federal Income Tax?

Jane Leuthold and Ralph Husby
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Jane Leuthold: University of Illinois
Ralph Husby: University of Illinois

Eastern Economic Journal, 1989, vol. 15, issue 1, 35-44

Abstract: In this paper, household utility levels are estimated indirectly from household labor-supply data to derive before- and after-tax utility indexes. A household is considered advantaged (disadvantaged) by the income tax if its utility index ranking increases (decreases) as a result of the tax. The study finds that tax-advantaged households have, on average, more children and are more likely to own their own homes while tax-disadvantaged households are more likely to be two-earner families. The implications of the findings for the horizontal equity of the income tax are discussed.

Date: 1989
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Persistent link: https://EconPapers.repec.org/RePEc:eej:eeconj:v:15:y:1989:i:1:p:35-44

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