Horizontal Inequity and Vertical Redistribution

Peter Lambert and Xavi Ramos ()

International Tax and Public Finance, 1997, vol. 4, issue 1, 25-37

Abstract: Inequality of post-tax income among pre-tax equals is evaluated andaggregated 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 averagebetween groups of pre-tax equals. Putting the two together, horizontalinequity measures loss of vertical performance. The identification problem,which has previously been thought insuperable, is addressed by a procedurevalidating the banding of income units into ‘close equals’ groups. Thehorizontal and vertical effects of a major Spanish income tax reform areevaluated. Lines for future investigation are suggested. Copyright Kluwer Academic Publishers 1997

Date: 1997
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DOI: 10.1023/A:1008644213992

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