Horizontal Equity, Once More

Richard A. Musgrave

National Tax Journal, 1990, vol. 43, issue 2, 113-22

Abstract: Reconsiders the proposition that vertical equity is the primary norm for tax design, with horizontal equity a mere derivative therefrom. In the case of limited policy options, vertical and horizontal equity goals may conflict so that a trade-off will be needed. Independent values must then be assigned to each, confirming the standing of a horizontal as well as vertical equity as a primary norm.

Date: 1990
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Persistent link: https://EconPapers.repec.org/RePEc:ntj:journl:v:43:y:1990:i:2:p:113-22

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