Download or read book Vertical Equity and Horizontal Inequity written by Nanak Kakwani and published by . This book was released on 1995 with total page 28 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Vertical Equity and Horizontal Inequality written by Nanak Kakwani and published by . This book was released on 1995 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book A Comparison of Measures of Horizontal Inequity Using Alternative Measures of Well being written by Robert D. Plotnick and published by . This book was released on 1984 with total page 52 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book A New Measure of Horizontal Equity written by Kevin A. Hassett and published by . This book was released on 1999 with total page 29 pages. Available in PDF, EPUB and Kindle. Book excerpt: In this paper, we propose a new measure of horizontal equity that overcomes many of the shortcomings of previous proposed measures. Our starting point is the observation that a well-behaved social welfare function need not evaluate global' (vertical equity) differences in after-tax income using the same weights it applies to local' (horizontal equity) differences, even though this constraint has been applied in the past. Following work on the structure of individual preferences, we show that a social welfare function can imply different preferences toward horizontal and vertical equity. Adopting the general approach to the measurement of inequality developed by Atkinson (1970), we use such a social welfare function to derive measures of inequality that are decomposable into components naturally interpreted as indices of horizontal and vertical equity. In particular, the former index measures deviations from the fundamental principle that equals be treated equally. Finally, we apply our new measure to two tax-return data sets, evaluating the degree to which the horizontal equity of the US personal income tax has changed over time, and how horizontal equity would be altered by one version of recent proposals to do away with the so-called marriage penalty.'
Download or read book On the Measurement of Horizontal Inequity written by Mr.Peter J. Lambert and published by International Monetary Fund. This book was released on 1995-12-01 with total page 34 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper makes a new attack on the old problem of measuring horizontal inequity in the income tax. Local measures of inequality of posttax income among pretax equals are proposed, which reflect alternative value judgments about the nature and magnitude of an inequity. These measures are aggregated into global indices. The welfare gain from eliminating horizontal inequity revenue-neutrally, and the revenue gain from eliminating it welfare-neutrally, in each case preserving the vertical performance of the tax, are captured by these indices. Difficulties of implementation arising from the “identification problem” are discussed. A variation in the methodology validates banding the income data to create “close equals” groups. Simulations show that the banding procedure works well. A range of potentially fruitful applications is discussed.
Download or read book Social Justice and Public Policy written by Anthony Barnes Atkinson and published by MIT Press. This book was released on 1983 with total page 464 pages. Available in PDF, EPUB and Kindle. Book excerpt: This volume collects the core of A. B. Atkinson's contributions to the study of inequality and mobility, wealth and redistribution, taxation, and public policy issues.
Download or read book An Economic Analysis of Vertical Equity in the Delivery of Health Care in England written by L. Vallejo-Torres and published by . This book was released on 2012 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: In this thesis we examine the overlooked issue of vertical equity in health care delivery. This principle requires that individuals with unequal needs receive appropriately unequal treatment. Most analyses of equity in health care delivery focus only on horizontal equity, i.e. the principle of equal treatment for equal needs. Therefore, the aim of this thesis is to assess and refine the techniques to investigate vertical inequity, and to offer evidence about vertical equity in the English health care system. The extent of inequalities in health is first investigated. We find persistent inequalities in health in England. We then illustrate the methods widely used in the literature to explore horizontal inequity in health care and highlight a major limitation; these studies ignore the possibility that the estimated differential treatment received by individuals with different needs is inappropriate. In order to identify the methods used to date to measure vertical equity we review the empirical literature. The most comprehensive techniques identified focused on the socioeconomic dimension of vertical inequity. We illustrate these techniques and suggest an extension to this measure that takes into account the full distribution of needs in a population. We apply our suggested methods to measure inequity in individual level and in area level health care provision in England. The optimal variation of health care with variation in needs is estimated based on subgroups less likely to be affected by unmet needs. The findings of this thesis indicate that there is vertical inequity in detriment to socioeconomic deprived groups and, to a larger extent, in detriment to those with larger needs. We show that including vertical inequity aspects may lead us to draw different conclusions about the nature and extent of inequity. Therefore, conclusions about inequities in health care are extensively being made on the basis of incomplete information.
Download or read book Inequity in American Schools written by Melissa Holly Mahoney and published by . This book was released on 2013 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This article explores how inequities in public K-12 school spending impact the distribution of economic well-being across American households with public school students in 1989 and 2000. Adapting concepts from the public finance literature, I explore the impact of school spending on the vertical and horizontal equity and its impact relative to other types of public spending on social programs and taxation. Conventionally, vertical equity refers to the size of the income gaps between households. Horizontal equity refers to the ranking of households along the income distribution with any change in ranks producing horizontal inequity. My main findings show that school spending, when converted into a component of income, served to reduce extended-income inequality through improvements in vertical equity without the discriminatory implications of exacerbating horizontal inequity across households. Additionally, this impact was at least as large as that of spending on other social programs. This finding bolsters standard arguments for equity and progressivity of school finance across students.
Download or read book Horizontal Inequity and Vertical Redistribution written by Peter J. Lambert and published by . This book was released on 1998 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Inequality of post-tax income among pre-tax equals is evaluated and aggregated to form a global index of horizontal inequity in the income tax. The vertical action of the tax is captured by its inequality effect on average between groups of pre-tax equals. Putting the two together, horizontal inequity measures loss of vertical performance. The identification problem, which has previously been thought insuperable, is addressed by a procedure validating the banding of income units into "close equals" groups. The horizontal and vertical effects of a major Spanish income tax reform are evaluated. Lines for future investigation are suggested.
Download or read book An Index of Inequality written by Mervyn A. King and published by . This book was released on 1980 with total page 38 pages. Available in PDF, EPUB and Kindle. Book excerpt: An index of Inequality is constructed which decomposes into two components, corresponding to vertical and "horizontal" equity respectively. Horizontal equity Is defined in terms of changes in the ordering of a distribution. The proposed index is a function to two inequality aversion parameters. One empirical application is for comparison of a pre-tax distribution with a post-tax distribution, and an example of this is given for the distribution of incomes in the UK in 1977. There is a trade-off between "horizontal"and vertical equity, and for particular combinations of the inequality aversion parameters the original distribution will be preferred to the final distribution. The paper concludes with an application of the proposed index to a model of optimal taxation.
Download or read book The Principle of Horizontal Equity written by Roberto Galbiati and published by . This book was released on 2005 with total page 14 pages. Available in PDF, EPUB and Kindle. Book excerpt: The principle of Horizontal Equity (HE), claiming that the amp;‘equals in all relevant senses should be treated equallyamp;’, is considered as a basic principle to be followed in order to design and evaluate a redistributive policy. However, despite several indices of Horizontal Inequity (HI) having been proposed in the literature, the theoretical debate has not clarified yet amp;‘what is horizontal equityamp;’. In this paper we aim at making clear what is the meaning of the principle of HE and its normative content. In particular we establish the true statuses of the two fundaments of the principle of HE, defining what is meant by amp;‘equalsamp;’ and then treating these amp;‘equalsamp;’ amp;‘equallyamp;’. The former is known as the identification problem, and the latter has typically been regarded as the normative claim of horizontal equity, but perhaps surprisingly the latter may be all but empty. Our analysis brings forth a new and more appropriate definition of the principle of HE. Some implications concerning the normative meaning of an HI index and the relationship between Horizontal and Vertical Equity are derived.
Download or read book Free for All written by Joseph P. Newhouse and published by Harvard University Press. This book was released on 1993 with total page 516 pages. Available in PDF, EPUB and Kindle. Book excerpt: In the most important health insurance study ever conducted researchers at the RAND Corporation devised all experiment to address two key questions in health care financing: how much more medical care will people use if it is provided free of charge, and what are the consequences for their health? For three- or five-year periods the experiment measured both use and health outcomes in populations carefully selected to be representative of both urban and rural regions throughout the United States. Participants were enrolled in a range of insurance plans requiring different levels of copayment for medical care, from zero to 95 percent. The researchers found that in plans that reimbursed a higher proportion of the bill, patients used substantially more services - indeed, those who paid nothing used 40 percent more services than those required to pay a high deductible - but the effect on the health of the average person was negligible. In addition, participants who were assigned at random to a well-established health maintenance organization used hospitals substantially less than those in the fee-for-service system, again with no measurable effect on the health of the average person. This book collects in one place for the first time results previously dispersed through many journals over many years. Drawing comprehensive, coherent conclusions from an immense amount of data, it is destined to be a classic work serving as an invaluable reference for all those concerned with health care policy - health service researchers, policymakers in both the public and the private sectors, and students.
Download or read book Empirical Measurement of Horizontal Inequity written by Stephen Jenkins and published by . This book was released on 1988 with total page 34 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Poverty and Equity written by Jean-Yves Duclos and published by IDRC. This book was released on 2006-06-28 with total page 416 pages. Available in PDF, EPUB and Kindle. Book excerpt: This text addresses the understanding and alleviation of poverty, inequality, and inequity using a unique and broad mix of concepts, measurement methods, statistical tools, software, and practical exercises. Part I discusses basic fundamental issues of well-being and poverty measurement. Part II develops an integrated framework for measuring poverty, social welfare, inequality, vertical equity, horizontal equity, and redistribution. Part III presents and develops recent methods for testing the robustness of distributive rankings. Part IV discusses ways of using policy to alleviate poverty, improve welfare, increase equity, and assess the impact of growth. Part V applies the tools to real data. Most of the book’s measurement and statistical tools have been programmed in DAD, a well established and widely available free software program that has been tailored especially for income distribution analysis and is used by scholars, researchers, and analysts in nearly 100 countries worldwide. It requires basic understanding of calculus and statistics. Abdelkrim Araar and Jean-Yves Duclos teach economics at Université Laval in Québec City.
Download or read book On Equity Aspects of Imperfect Income Redistribution written by Jean-Yves Duclos and published by Université Laval, Dép. d'économique. This book was released on 1994 with total page 44 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Encyclopedia of Taxation Tax Policy written by Joseph J. Cordes and published by The Urban Insitute. This book was released on 2005 with total page 522 pages. Available in PDF, EPUB and Kindle. Book excerpt: "From adjusted gross income to zoning and property taxes, the second edition of The Encyclopedia of Taxation and Tax Policy offers the best and most complete guide to taxes and tax-related issues. More than 150 tax practitioners and administrators, policymakers, and academics have contributed. The result is a unique and authoritative reference that examines virtually all tax instruments used by governments (individual income, corporate income, sales and value-added, property, estate and gift, franchise, poll, and many variants of these taxes), as well as characteristics of a good tax system, budgetary issues, and many current federal, state, local, and international tax policy issues. The new edition has been completely revised, with 40 new topics and 200 articles reflecting six years of legislative changes. Each essay provides the generalist with a quick and reliable introduction to many topics but also gives tax specialists the benefit of other experts' best thinking, in a manner that makes the complex understandable. Reference lists point the reader to additional sources of information for each topic. The first edition of The Encyclopedia of Taxation and Tax Policy was selected as an Outstanding Academic Book of the Year (1999) by Choice magazine."--Publisher's website.
Download or read book Horizontal and Vertical Equity written by Marcus Berliant and published by . This book was released on 1996 with total page 48 pages. Available in PDF, EPUB and Kindle. Book excerpt:
