Horizontal Equity

Mobility, Inequality, and Horizontal Equity

Mobility implies initial and final distributions and a transition process linking the observations of these two distributions. An inequality index describes properties of the intitial or final distribution. A mobility index describes the transition. In most cases, mobility indices have been developed using properties of transition matrices independently of the concepts of inequality and equity ...

The Role of Corporate Governance on Tax Justice (Horizontal Equity and Vertical Equity)

The purpose of this study is to examine the role of corporate governance in the concept of tax justice. The current research contributes to the field of applied research and is regarded as a descriptive survey research, testing four main hypotheses and eight special hypotheses. The required data for this research were obtained through a questionnaire distributed among financial managers of 133 ...

Horizontal equity in the delivery of health care*

Issn 1045-6333 Horizontal Equity: New Measures, Unclear Principles

Alan Auerbach and Kevin Hassett offer a new measure of horizontal equity (HE) that is designed to overcome deficiencies in prior indexes. There is, however, a fundamental problem that their effort shares with their predecessors attempts: the underlying rationale for pursuing HE at the expense of individuals well-being is never stated. Moreover, as discussed here, it appears that no plausible ra...

Horizontal Equity: Measures in Search of a Principle**

article by Feldstein(1976a)exploringHE Horizontalequity-the command that in the contextoftax reform,joinedby an equals be treatedequally-has received articleby Musgrave (1976)that explores increasingattention, particularlyin atallthreeevaluativecriteria, has led the temptstoassessthedesirability oftax reway. Additionalwork such as that by form proposals. ItisdemonstratedthatreBrennan (1971),Kin...