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- W2247685672 abstract "A switch from any given income tax schedule to a differentiated tax structure in which two groups oftaxpayers are treated differently, each still facing the same local degree of progression, can induce an increase in welfaredespite causing horizontal inequity. We demonstrate this result in a number of special cases and make a generalconjecture, the thrust of which is that society's acceptance of horizontal inequity will be second-best whenever thegovernment must operate with a limited bundle of income tax instruments such as allowances, thresholds and marginalrates." @default.
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- W2247685672 date "1999-01-01" @default.
- W2247685672 modified "2023-09-27" @default.
- W2247685672 title "Horizontal Inequity Can Be A Good Thing" @default.
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