A Note on Horizontal Equity
Main Article Content
Abstract
Richard Musgrave has recently offered a new defense of the concept of horizontal equity (HE)-the requirement of equal treatment of equals-as an independent norm in assessing tax policy. This defense is significantly more elaborate than the brief sketch he offered in his pioneering treatise or in his subsequent work on the subject. Musgrave's latest contribution is important because prior literature developing and applying HE measures gives little justification for this norm. The gap in the literature remains, however, because Musgrave assumes what must be demonstrated and suggests an index of HE that is implausible.
Article Details
Issue
Section
Articles