Progressivity, Redistribution and Equity, with Application to the British Tax and Benefit System

Jean-Yves Duclos

Cahiers de recherche from Université Laval - Département d'économique

Abstract: We propose a general class of indices of horizontal inequity that complements existing classes of progressivity and vertical equity indices. The class of horizontal inequity indices can also correct for biases in measuring a general class of inequality measures. We illustrate our results using the 1985 British tax and benefit system, highlighting the separate contribution of individual taxes and benefits to the overall indices of progressivity, vertical equity, horizontal inequity, and inequality reduction.

Keywords: Progressivity; Horizontal Equity; Income Redistribution (search for similar items in EconPapers)
JEL-codes: D31 D63 H23 I38 (search for similar items in EconPapers)
Date: 1994
New Economics Papers: this item is included in nep-pbe and nep-pub
References: Add references at CitEc
Citations: View citations in EconPapers (11)

Downloads: (external link)
http://www.ecn.ulaval.ca/w3/recherche/cahiers/1994/9403.ps (application/postscript)

Related works:
Journal Article: Progressivity, Redistribution, and Equity, with Application to the British Tax and Benefit System (1993)
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:lvl:laeccr:9403

Access Statistics for this paper

More papers in Cahiers de recherche from Université Laval - Département d'économique Contact information at EDIRC.
Bibliographic data for series maintained by Manuel Paradis ().