Equivalence scales, horizontal equity and optimal taxation under utilitarianism

This paper analyzes the question of how differences in family size should be treated by the income tax system in order to achieve horizontal equity. Family size is incorporated into the demand system by the procedure of demographic scaling. Horizontal equity is defined as ‘equal treatment of equals’...

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Veröffentlicht in:	Journal of public economics 1986-02, Vol.29 (1), p.79-97
Hauptverfasser:	Balcer, Yves, Sadka, Efraim
Format:	Artikel
Sprache:	eng
Schlagworte:	Consumption Economic theory Equity Family Horizontal Households Income taxes Optimal Size Statistical analysis Tax rates Taxation Taxation economics
Online-Zugang:	Volltext
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