Horizontal Equity and Progession when Equivalence Scales are not Constant

Udo Ebert and Peter J Lambert

Discussion Papers from Department of Economics, University of York

Abstract: Household needs must be taken into account when designing an equitable income tax. If the equivalence scale is income dependent it is not transparent how to achieve equity. In this paper we explore the question of horizontal equity and the implications for progression (vertical equity), when the equivalence scale depends on income level. In particular an 'equal progression among equals' criterion is articulated and shown to be achievable along with horizontal equity under specified conditions.

JEL-codes: D63 H24 (search for similar items in EconPapers)
New Economics Papers: this item is included in nep-ltv and nep-pbe
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Journal Article: Horizontal Equity and Progression When Equivalence Scales Are Not Constant (2004)
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