메뉴 건너뛰기




Volumn 33, Issue 1, 2000, Pages 87-113

A normative and statistical approach to measuring classical horizontal inequity

Author keywords

[No Author keywords available]

Indexed keywords


EID: 0009958156     PISSN: 00084085     EISSN: None     Source Type: Journal    
DOI: 10.1111/0008-4085.00006     Document Type: Article
Times cited : (31)

References (40)
  • 1
    • 0000912126 scopus 로고
    • Redistributive effect and unequal income tax treatment
    • Aronson, R., P. Johnson, and P.J. Lambert (1994) 'Redistributive effect and unequal income tax treatment, ' Economic Journal 104, 262-70.
    • (1994) Economic Journal , vol.104 , pp. 262-270
    • Aronson, R.1    Johnson, P.2    Lambert, P.J.3
  • 2
    • 5544244774 scopus 로고
    • On the measurement of inequality
    • Atkinson, A.B. (1970) 'On the measurement of inequality, ' Journal of Economic Theory 2, 244-63.
    • (1970) Journal of Economic Theory , vol.2 , pp. 244-263
    • Atkinson, A.B.1
  • 3
    • 0001845178 scopus 로고
    • Horizontal equity and the distribution of the tax burden
    • H.J. Aaron and M.J. Boskin (Washington DC: Brookings Institution)
    • _ (1980) 'Horizontal equity and the distribution of the tax burden, ' in The Economics of Taxation, ed. H.J. Aaron and M.J. Boskin (Washington DC: Brookings Institution).
    • (1980) The Economics of Taxation
  • 5
    • 0008724539 scopus 로고
    • The horizontal and vertical equity characteristics of the federal individual income tax, 1966-1977
    • M. David and T. Smeeding. NBER Studies in Income and Wealth, Chicago: University of Chicago Press
    • Berliant, M.C., and R.P. Strauss (1985) 'The horizontal and vertical equity characteristics of the federal individual income tax, 1966-1977, ' in Horizontal Equity, Uncertainty and Economic Well-Being, ed. M. David and T. Smeeding. NBER Studies in Income and Wealth, vol. 50 (Chicago: University of Chicago Press).
    • (1985) Horizontal Equity, Uncertainty and Economic Well-being , vol.50
    • Berliant, M.C.1    Strauss, R.P.2
  • 6
    • 0040645514 scopus 로고
    • Tax policy: Past, present, and future
    • Bird, Richard M. (1995) 'Tax policy: past, present, and future, ' Canadian Tax Journal 43, 1039-54.
    • (1995) Canadian Tax Journal , vol.43 , pp. 1039-1054
    • Bird, R.M.1
  • 7
    • 0040645518 scopus 로고
    • The redistributive effects of non-compliance and tax evasion in the US
    • J. Greedy (Aldershot: Edward Elgar)
    • Bishop, J.A., K.V. Chow, J.P. Formby and C.-C. Ho (1994) 'The redistributive effects of non-compliance and tax evasion in the US, ' in Taxation, Poverty and Income Distribution, ed. J. Greedy (Aldershot: Edward Elgar).
    • (1994) Taxation, Poverty and Income Distribution
    • Bishop, J.A.1    Chow, K.V.2    Formby, J.P.3    C-C, H.4
  • 8
    • 0003492448 scopus 로고
    • Ethical social index numbers and the measurement of effective tax/benefit progressivity
    • Blackorby, C., and D. Donaldson (1984) 'Ethical social index numbers and the measurement of effective tax/benefit progressivity, ' Canadian Journal of Economics 17, 683-94.
    • (1984) Canadian Journal of Economics , vol.17 , pp. 683-694
    • Blackorby, C.1    Donaldson, D.2
  • 9
    • 0000316751 scopus 로고
    • A new procedure for the measurement of inequality within and among population subgroups
    • Blackorby, C., D. Donaldson, and M. Auersperg (1981) 'A new procedure for the measurement of inequality within and among population subgroups, ' Canadian Journal of Economics 14, 665-85.
    • (1981) Canadian Journal of Economics , vol.14 , pp. 665-685
    • Blackorby, C.1    Donaldson, D.2    Auersperg, M.3
  • 10
  • 11
    • 0027036618 scopus 로고
    • Rising inequality? Changes in the distribution of income and consumption in the 1980's
    • May
    • Cutler, D.M., and L. Katz (1992) Rising inequality? Changes in the distribution of income and consumption in the 1980's, AER Papers and Proceedings, May.
    • (1992) AER Papers and Proceedings
    • Cutler, D.M.1    Katz, L.2
  • 12
    • 0010851324 scopus 로고
    • Progressivity, redistribution and equity, with application to the British tax and benefit system
    • Duclos, J.-Y. (1993) Progressivity, redistribution and equity, with application to the British tax and benefit system, Public Finance/Finances Publiques 48, 350-65.
    • (1993) Public Finance/Finances Publiques , vol.48 , pp. 350-365
    • Duclos, J.-Y.1
  • 13
    • 84990469592 scopus 로고
    • Assessing the performance of an income tax
    • _ (1995a) 'Assessing the performance of an income tax, ' Bulletin of Economic Research 47, 115-27.
    • (1995) Bulletin of Economic Research , vol.47 , pp. 115-127
  • 14
    • 84983508917 scopus 로고
    • On equity aspects of imperfect poverty relief
    • June
    • _ (1995b) 'On equity aspects of imperfect poverty relief, ' Review of Income and Wealth Series 41, #2, June, 177-90.
    • (1995) Review of Income and Wealth Series , vol.41 , Issue.2 , pp. 177-190
  • 15
    • 85007213605 scopus 로고    scopus 로고
    • Measuring progressivity and inequality
    • Greenwich, CT: JAI Press
    • _ (1997) 'Measuring progressivity and inequality, ' in Research in Economic Inequality, vol. 7 (Greenwich, CT: JAI Press).
    • (1997) Research in Economic Inequality , vol.7
  • 16
    • 0038867340 scopus 로고    scopus 로고
    • Gini indices and the redistribution of income
    • forthcoming
    • _ (1998) 'Gini indices and the redistribution of income, ' in International Tax and Public Finance, forthcoming.
    • (1998) International Tax and Public Finance
  • 18
    • 0011667061 scopus 로고
    • Equity effects of the Tax Reform Act of 1986
    • Gravelle, J.G. (1992) 'Equity effects of the Tax Reform Act of 1986, ' Journal of Economic Perspectives 6, 27-44.
    • (1992) Journal of Economic Perspectives , vol.6 , pp. 27-44
    • Gravelle, J.G.1
  • 19
    • 84970110827 scopus 로고
    • Horizontal equity with respect to family size
    • Habib, J. (1979) 'Horizontal equity with respect to family size, ' Public Finance Quarterly 7, 283-302.
    • (1979) Public Finance Quarterly , vol.7 , pp. 283-302
    • Habib, J.1
  • 20
    • 0001698009 scopus 로고
    • Cardinal utility in welfare economics and theory of risk taking
    • Harsanyi, J.C. (1953) 'Cardinal utility in welfare economics and theory of risk taking, ' Journal of Political Economy 61, 434-35.
    • (1953) Journal of Political Economy , vol.61 , pp. 434-435
    • Harsanyi, J.C.1
  • 21
    • 0040645509 scopus 로고    scopus 로고
    • The age distribution of the tax/transfer system in Canada
    • Statistics Canada, Ottawa
    • Hicks, Chantal (1997) 'The age distribution of the tax/transfer system in Canada, ' paper presented to the conference on Intergenerational Equity in Canada, Statistics Canada, Ottawa.
    • (1997) Conference on Intergenerational Equity in Canada
    • Hicks, C.1
  • 22
    • 0038867336 scopus 로고
    • The redistributional impact of government spending in Canada
    • Howard, R., G.C. Ruggeri, and D. Van Wart (1994) 'The redistributional impact of government spending in Canada, ' Public Finance 49, 212-43.
    • (1994) Public Finance , vol.49 , pp. 212-243
    • Howard, R.1    Ruggeri, G.C.2    Van Wart, D.3
  • 23
    • 38249027902 scopus 로고
    • Empirical measurement of horizontal inequity
    • Jenkins, S.P. (1988) 'Empirical measurement of horizontal inequity, ' Journal of Public Economics 37, 305-29.
    • (1988) Journal of Public Economics , vol.37 , pp. 305-329
    • Jenkins, S.P.1
  • 24
    • 0011651659 scopus 로고
    • Horizontal equity: Measures in search of a principle
    • Kaplow, L. (1989) 'Horizontal equity: measures in search of a principle, ' National Tax Journal 42, 139-54.
    • (1989) National Tax Journal , vol.42 , pp. 139-154
    • Kaplow, L.1
  • 28
    • 12844286599 scopus 로고    scopus 로고
    • Horizontal inequity and reranking: A review and simulation study
    • Greenwich, CT: JAI Press
    • _ (1997b) 'Horizontal inequity and reranking: a review and simulation study, ' in Research in Economic Inequality, vol. 7 (Greenwich, CT: JAI Press).
    • (1997) Research in Economic Inequality , vol.7
  • 29
    • 0010924017 scopus 로고
    • Comparing households with different structures: The problem of equity
    • Manser, M.E. (1979) 'Comparing households with different structures: the problem of equity, ' American Economic Review 69, 222-6.
    • (1979) American Economic Review , vol.69 , pp. 222-226
    • Manser, M.E.1
  • 30
    • 0000587251 scopus 로고
    • Horizontal equity, once more
    • Musgrave, R.A. (1990) 'Horizontal equity, once more, ' National Tax Journal 43, 113-22.
    • (1990) National Tax Journal , vol.43 , pp. 113-122
    • Musgrave, R.A.1
  • 31
    • 0007391401 scopus 로고    scopus 로고
    • Ottawa: Government of Canada
    • National Council of Welfare (1996) Poverty Profile 1994 (Ottawa: Government of Canada).
    • (1996) Poverty Profile 1994
  • 33
    • 0000313312 scopus 로고
    • The concept and measurement of horizontal inequity
    • _ (1982) 'The concept and measurement of horizontal inequity, ' Journal of Public Economics 17, 373-91.
    • (1982) Journal of Public Economics , vol.17 , pp. 373-391
  • 34
    • 0011649833 scopus 로고
    • A comparison of measures of horizontal inequity
    • M. David and T. Smeeding. NBER Studies in Income and Wealth, Chicago: University of Chicago Press
    • _ (1985) 'A comparison of measures of horizontal inequity, ' in Horizontal Equity, Uncertainty and Economic Well-Being, ed. M. David and T. Smeeding. NBER Studies in Income and Wealth, vol. 50 (Chicago: University of Chicago Press).
    • (1985) Horizontal Equity, Uncertainty and Economic Well-being , vol.50
  • 37
    • 0040052039 scopus 로고
    • An approach to the study of income, utility and horizontal equity
    • Rosen, H.S. (1978) 'An approach to the study of income, utility and horizontal equity, ' Quarterly Journal of Economics 92, 307-22.
    • (1978) Quarterly Journal of Economics , vol.92 , pp. 307-322
    • Rosen, H.S.1
  • 39
    • 0039460174 scopus 로고
    • The personnal income tax: Average and marginal rates in the post-war period
    • Smith, Roger S. (1995) 'The personnal income tax: average and marginal rates in the post-war period, ' Canadian Tax Journal 43, 1055-76.
    • (1995) Canadian Tax Journal , vol.43 , pp. 1055-1076
    • Smith, R.S.1
  • 40
    • 0010925384 scopus 로고
    • The tax treatment of households of different size
    • R.G. Penner (Washington DC: American Enterprise Institute)
    • Steuerle, E. (1983) 'The tax treatment of households of different size, ' in Taxing the Family, ed. R.G. Penner (Washington DC: American Enterprise Institute).
    • (1983) Taxing the Family
    • Steuerle, E.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.