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Topic: Vertical equity

Related Topics

Taxation

Progressive tax

Income tax

Redistribution

Social contract

	Equity (economics) - Encyclopedia, History and Biography (Site not responding. Last check: 2007-11-05)
		For "equity" as the value of an ownership interest in property, see ownership equity or shareholders' equity.
		Equity in economics is related to the idea of fairness, particularly in terms of taxation and welfare economics.
		Vertical equity is the idea that people with a greater ability to pay taxes should pay more.
	www.arikah.com /encyclopedia/Vertical_equity (171 words)

	And Equal (Tax) Justice for All?:
		Vertical equity, for its part, generally requires that those with less ability be treated favorably relative to those with greater ability.
		Equity is not even defined consistently between tax and expenditure systems, so that what is sometimes called regressive tax policy and regressive expenditure policy can still be progressive; this inconsistency is made most apparent when programs with both designated taxes and benefits are considered as a whole.
		Equity is not only a legitimate field of inquiry for economists, but also a necessary exercise for any would-be policymaker who must balance the benefits and costs of various public actions.
	www.urban.org /urlprint.cfm?ID=8233 (11306 words)

	Tutor2u - Market Failure - Notions of Equity
		Vertical equity is the unequal treatment of unequals.
		Horizontal equity is the principle that taxpayers in similar financial circumstances must be treated in the same way, ie people on the same incomes should pay the same amount in income tax.
		Vertical equity has been a strong underpinning for the system of health care finance in the UK for many years.
	www.tutor2u.net /economics/content/topics/marketfail/notions_equity.htm (557 words)

	Chapter 4: Tax Equity in Kentucky: Family Tax Burdens and the Question of Fairness
		Vertical equity concerns how government affects persons who differ in ability to pay and is typically discussed in terms of burdens of government across income levels.
		Horizontal equity, equal treatment of equals, is generally accepted as an outcome of broad-based tax and expenditure systems, whereby two “equal” taxpayers can’t legally pay different tax liabilities solely because of some differences in their spending, saving, or investment actions.
		In essence, horizontal equity and vertical equity are difficult to assess because for the former, it’s hard to agree on the right question, and for the latter, it’s hard to agree on the right answer.
	www.kltprc.net /books/financinggovt/Chpt_4.htm (6574 words)

	Tax Analysts: Economic Perspective: 1999 TNT 233-86 (Copyright, 1999, Tax Analysts)
		Indeed, figuring out precisely what equity requires as a matter of law is one of the most complex of all tasks, occupying philosophers and government officials as long as they have been writing about the state.
		Progressivity is a term often considered synonymous with vertical equity, but, as we shall discuss in a later column, the term is not applied consistently even by economists trained in the literature of public finance.
		Nonetheless, despite this functional relationship under one theoretical (almost mathematical) approach to understanding equity, I do not believe that horizontal and vertical equity should be treated as two corollaries of the same principle.
	www.taxanalysts.com /www/econpers.nsf/cfa3e4167d7590dc852566db00614d4d/07ee72a31648d3ad85256c210076d0c5?OpenDocument (1352 words)

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		Vertical Equity: People in different situations should be treated differently, with a greater share of the tax burden being borne by those with greater capacity to pay.
		Horizontal equity is achieved by equality whereas vertical equity is almost invariably achieved by inequality and in the latter case the requisite degree of inequality depends upon the political viewpoint of the observer.
		CONCLUSION Horizontal equity analysis is useful for predicting economic distortions and the vertical equitable footprint can be compared with the existing tax mix footprint to assess the impact of the tax with respect to notions of social justice.
	www.murdoch.edu.au /elaw/issues/v1n4/94chap10.txt (1749 words)

	NATIONAL TUBERCULOSIS CONTROL PROGRAMME - EGYPT
		Horizontal equity suggests one may wish to review or evaluate a health care system, or province, or district, in terms of how fair the health care services are in respect of all those living in that locality, province or county.
		Vertical Equity, on the other hand, looks at the fairness or otherwise with which the health care system treats or responds to the needs of particular groups in the population, e.g.
		In the last analysis, equity is widely acknowledged to be an important goal in the field of healthcare; it also brings into sharp relief the relationship between economics and medical ethics.
	www.emro.who.int /stb/egypt/QualityEquity.htm (997 words)

	Nat' Academies Press, Equity and Adequacy in Education Finance: Issues and Perspectives (1999)
		Vertical equity, a children's concept that has been used both ex ante and ex post, specifies that differently situated children should be treated differently.
		When inputs are "adjusted" for the costs of educating various groups of children, as is often done when vertical equity is measured, the adjustment is meant to indicate the amount of additional resources that are needed (higher costs that are incurred) to bring some students to given output levels.
		Now, as with horizontal equity, school-level data that allow students and funds to be separated into general education, special education, and other streams are resulting in an application of the concept at the school level, where the separate streams can be linked to the "differently situated" students.
	www.nap.edu /books/0309065631/html/20.html (821 words)

	Encyclopedia: Vertical equity (Site not responding. Last check: 2007-11-05)
		Ownership equity, commonly known simply as equity, also risk or liable capital, is a financial term for the difference between a companys assets and liabilities -- that is, the value that accrues to the owners (sole proprietor, partners, or shareholders).
		In business and accounting, the shareholders equity refers to the amount of assets that are owned by a companys shareholders.
		Welfare economics is a branch of economics that uses microeconomic techniques to simultaneously determine the allocational efficiency of a macroeconomy and the income distribution consequences associated with it.
	www.nationmaster.com /encyclopedia/Vertical-equity (375 words)

	Equity and Efficiency of Highway User Fees (Site not responding. Last check: 2007-11-05)
		Equity ratios shown in Table VI-1 and those shown in the remainder of this report are estimated based on registered weights and reflect the costs occasioned and user fees paid over the entire spectrum of weights at which vehicles operate during the course of a year.
		Equity ratios for lighter single units and combinations get marginally worse because other user fees are assumed to remain, but it would be possible to improve equity for those vehicles as well if more comprehensive changes to the entire user fee structure were evaluated.
		The equity ratios at each level of government are defined as the ratio of the share of user fee payments for each vehicle class at a specific level of government to the share of highway costs that vehicle class occasions for programs funded at that level of government.
	www.fhwa.dot.gov /policy/hcas/final/six.htm (10692 words)

	equity (Site not responding. Last check: 2007-11-05)
		It defines transportation equity, including horizontal equity, vertical equity with respect to income, and vertical equity with respect to need/ability.
		Horizontal equity implies that revenues should be returned to vehicle users as a class, but only after external costs are compensated.
		Vertical equity requires that revenues benefit low-income drivers as a class at least as much as the costs they bear, and that disadvantaged residents (including non-drivers) benefit overall.
	www.vtpi.org /0_equity.htm (919 words)

	Gavin Mooney argues for increased funding to reduce inequity in Aboriginal health services - On Line Opinion - 21/7/2003 (Site not responding. Last check: 2007-11-05)
		Vertical equity suggests that there should be positive discrimination for the disadvantaged and that any benefits to them be weighted above one.
		For example, horizontal equity is about the equal treatment of equals, while vertical equity is about the unequal but equitable treatment of unequals.
		Third, since equity lies at the heart of public health, there is a responsibility in public health to promote debate about issues that have a potential impact on the health of the public.
	www.onlineopinion.com.au /view.asp?article=561 (2700 words)

	Economics Interactive (Site not responding. Last check: 2007-11-05)
		Progressive taxation is, however, unnecessary for vertical equity; even regressive tax systems might satisfy this equity principle as long as the rich paid more in absolute terms.
		Horizontal equity dictates that equals should pay equal taxes; vertical equity means that unequals should be treated unequally.
		Vertical equity is at the heart of the ability-to-pay principle.
	www.unc.edu /~rbyrns/Economicae/Figures/A2Pay.htm (445 words)

	Vertical equity Definition / Vertical equity Research (Site not responding. Last check: 2007-11-05)
		Equity in economicsEconomics is the social science studying production and consumption through measurable variables.
		Vertical equity is the idea that a rich person should pay more.
		Vertical equity is the idea that taxpayers with a greater ability to pay taxes should pay larger amounts.
	www.elresearch.com /Vertical_equity (147 words)

	Vertical Equity
		ABSTRACT OF Vertical equity in ad valorem real property taxation is the concept that all properties within a taxing jurisdiction are assessed in equal proportion to their fair market value.
		The results of several empirical tests suggest the presence of regressive vertical inequity.
		The authors offer several possibilities including the propensity of wealthy homeowners to challenge property tax assessments, the difficulty of valuing the amenities inside an upper-end home, the heterogeneity of the upper-end home market coupled with a small number of transactions, and the lack of ample staff and other resources at the County Assessor's office.
	www.ac.wwu.edu /~benson/alum/verteq.htm (186 words)

	Ministry of Social Development - Publications - Journals and Newsletters - Social Policy Journal Of New Zealand - Issue ...
		Horizontal equity requires that those with the same housing need receive the same housing assistance, while vertical equity means that those with more need should receive more assistance.
		Vertical equity is similarly interpreted to mean the provision of more assistance to those in more need (Young 1994).
		Thus, the claim the government made in 1992, that the reforms would increase horizontal equity – i.e., enhancing the horizontally inequitable situation in cell C by moving to cell D – is not supported by the evidence.
	www.msd.govt.nz /publications/journal/18-june-2002/18-pages62-78.html (5066 words)

	Tax Policy Center \| Publications
		On the other hand, some tax scholars maintain that the property of horizontal equity is not really an independent principle of tax fairness, but instead is subordinate to the concept of vertical equity, which holds that people with different incomes should pay different amounts of tax (Kaplow 1989).
		As Musgrave (1990) notes, however, horizontal equity can lay claim to being an independent standard of tax equity because it is consistent with a number of different underlying conceptions of tax fairness, although application of the vertical equity standard will differ.
		It might seem that horizontal equity is violated because both taxpayers have the same measured income, even though Taxpayer B will pay $2,100 on his or her interest income, while Taxpayer A owes no tax on his or her tax-exempt interest.
	www.taxpolicycenter.org /publications/template.cfm?PubID=8524 (1396 words)

	Online TDM Encyclopedia - Equity Evaluation
		Equity impacts can be difficult to evaluate, in part because the word “equity” has several meaning, each with different implications.
		Transport equity is often evaluated in terms of a transportation system’s ability to provide Basic Access to people who are transportation disadvantaged.
		In general, equity analysis should be based on per capita measurement units, rather than per vehicle or per vehicle-mile, which tends to give greater weight to higher income people who travel more, and gives far less consideration to people who are transportation disadvantaged.
	www.vtpi.org /tdm/tdm13.htm (5337 words)

	EconPapers: Vertical equity and horizontal inequity: a new approach to measurement
		Vertical equity and horizontal inequity: a new approach to measurement
		Abstract: A new procedure for measuring horizontal inequity and vertical equity in the income tax is proposed, for which the "equals" under the tax law are socioeconomic groups, and the equal treatment norm is a command that, for equity, these groups should face the same tax schedule.
		Vertical equity is measured as the dollar value of the welfare gain which comes from the unequal treatment of people at different pre-tax income levels - both between and within the groups.
	econpapers.repec.org /paper/ifsifsewp/95_2F02.htm (358 words)

	And Equal (Tax) Justice for All? (Part 2 of 8)
		The easiest and often most useful way to conceptualize horizontal and vertical equity together is to imagine people along some scale.
		Vertical equity, in turn, generally requires that those with less ability be treated favorably relative to those with greater ability.
		Some believe that horizontal and vertical equity are essentially applications of the same principle—more informally, that the concern that those who have less pay less and receive more is the same concern that those with equal status be treated equally.
	www.urban.org /Template.cfm?NavMenuID=24&template=/TaggedContent/ViewPublication.cfm&PublicationID=7947 (1352 words)

	Brand Equity and Vertical Product Line Extent (Site not responding. Last check: 2007-11-05)
		Economists and marketing researchers refer to variation in quality levels of products within a category as "vertical" differentiation, whereas variation in the function or "category" of the products is referred to as "horizontal" differentiation.
		There is an analogous question of what happens when the product line of a brand is extended vertically, either "up market" or "down market." This question of vertical extensions is part of the more general issue of how the vertical structure of a product line relates to brand equity.
		Maximizing profits is likely to involve a tradeoff between preserving high brand equity (and therefore high margins) and pursuing the volume typically located in the lower end of the market.
	marketingscience.org /abstracts/vol17/no4/randallulrichreibstein.html (511 words)

	Horizontal and vertical equity: Centre de recherches pour le développement international (Site not responding. Last check: 2007-11-05)
		Horizontal and vertical equity are both principles concerning ways to keep taxation “fair”.
		Horizontal equity implies that those with similar abilities or incomes should pay the same amount of taxes.
		Vertical equity means that those with a greater ability to pay should in fact pay more taxes than those with a more limited ability to pay.
	www.ribm.net /fr/ev-32267-201-1-DO_TOPIC.html (86 words)

	Townhall.com :: Columns :: Debating distributional equity by Bruce Bartlett (Site not responding. Last check: 2007-11-05)
		To begin with, there are two different concepts of distributional equity: horizontal and vertical.
		Vertical equity has to do with ensuring that those with a greater ability to pay—i.e., the rich—pay a higher share of their income in taxes than the poor.
		For example, any effort to increase efficiency will tend to be at the expense of vertical equity, because it will necessarily involve reducing taxes on capital, the income from which mostly goes to the wealthy.
	www.townhall.com /columnists/brucebartlett/bb20050119.shtml (801 words)

	Burch Center Working Paper No. B99-02 (Site not responding. Last check: 2007-11-05)
		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.
		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.
	emlab.berkeley.edu /users/burch/b99-02.htm (193 words)

	State and Local Finance Positions of the League of Women Voters of California
		A vertical position is a position arrived at through a national, state or ILO study which has been approved for use at lower levels of League without prior permission.
		If a local League wants to use a position locally which is not vertical, the local League should first contact a member of the LWVC board of directors.
		Vertical positions are indicated by "Begin Vertical-End Vertical" notation.
	ca.lwv.org /lwvc/issues/gov/localfin.html (1313 words)

	MSN Encarta - Search Results - vertical equity
		MSN Encarta - Search Results - vertical equity
		A second requirement of the ability-to-pay principle is vertical equity, the idea that a tax system should distribute the burden fairly across people...
		Search for books about your topic, "vertical equity"
	encarta.msn.com /vertical+equity.html (76 words)

	Portfolio analysis and vertical equity: Abstract (Site not responding. Last check: 2007-11-05)
		Portfolio analysis and vertical equity: a New York application.
		A state tax portfolio model that considers growth, stability and vertical equity is developed.
		The applicability of the model as a fiscal tool for state policy analysis is demonstrated by using it in the case of New York.
	www.sp.uconn.edu /~harmon/PFQ_Portfolio_Analysis.htm (89 words)

	IngentaConnect Vertical equity in service provision: a model for the Irish publi... (Site not responding. Last check: 2007-11-05)
		It draws on the principles of horizontal and vertical equity in proposing a new model of public health nursing service provision.
		A service underpinned by the principle of vertical equity can be used to deliver locally based, needs driven public health nursing services.
		Public health nursing composition and provision must be determined using the principal of vertical equity determined by the needs of the community it serves.
	www.ingentaconnect.com /content/bsc/jan/2002/00000039/00000001/art00010 (395 words)

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