Horizontal inequity comparisons

Valentino Dardanoni () and Peter Lambert ()
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Peter Lambert: University of York, Department of Economics, York, Y01 5DD, UK

Social Choice and Welfare, 2001, vol. 18, issue 4, 799-816

Abstract: In this paper, we expound the idea that horizontal inequity (HI) in different tax systems be compared by transplanting the HI from one tax system into the other, as a mapping between its pre- and post-tax living standard distributions, and then applying known results to compare the extent of association present in the two joint distributions. We make this idea operational by means of axioms which, we show, lead to an implementable procedure based on the `copula'. Statistical inference procedures are discussed, and illustrative empirical exercises are undertaken for the UK, Canadian and Israeli tax and benefit systems.

Date: 2001-10-08
Note: Received: 1 March 1999/Accepted: 29 May 2000
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Working Paper: Horizontal inequity comparisons (1998)
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