Equivalence scales, horizontal equity and optimal taxation under utilitarianism
dc.contributor.author | Balcer, Yves | en_US |
dc.contributor.author | Sadka, Efraim | en_US |
dc.date.accessioned | 2006-04-07T19:34:38Z | |
dc.date.available | 2006-04-07T19:34:38Z | |
dc.date.issued | 1986-02 | en_US |
dc.identifier.citation | Balcer, Yves, Sadka, Efraim (1986/02)."Equivalence scales, horizontal equity and optimal taxation under utilitarianism." Journal of Public Economics 29(1): 79-97. <http://hdl.handle.net/2027.42/26269> | en_US |
dc.identifier.uri | http://www.sciencedirect.com/science/article/B6V76-458WP5F-65/2/f7bb84c5e9b38fe8fae2fed04198a3df | en_US |
dc.identifier.uri | https://hdl.handle.net/2027.42/26269 | |
dc.description.abstract | 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'. It is shown that when lump-sum taxes are not available and the government has to rely on income taxation, then the only way to entail equal utilities for household of different size is to equate the labor supplies and the per-standard-adult consumptions of these households. | en_US |
dc.format.extent | 1097018 bytes | |
dc.format.extent | 3118 bytes | |
dc.format.mimetype | application/pdf | |
dc.format.mimetype | text/plain | |
dc.language.iso | en_US | |
dc.publisher | Elsevier | en_US |
dc.title | Equivalence scales, horizontal equity and optimal taxation under utilitarianism | en_US |
dc.type | Article | en_US |
dc.rights.robots | IndexNoFollow | en_US |
dc.subject.hlbsecondlevel | Government Information | en_US |
dc.subject.hlbtoplevel | Government, Politics and Law | en_US |
dc.description.peerreviewed | Peer Reviewed | en_US |
dc.contributor.affiliationum | Tel-Aviv University, Tel-Aviv, Israel; University of Michigan U.S.A. | en_US |
dc.contributor.affiliationother | University of Wisconsin-Madison, Madison, WI 53706, U.S.A. | en_US |
dc.description.bitstreamurl | http://deepblue.lib.umich.edu/bitstream/2027.42/26269/1/0000354.pdf | en_US |
dc.identifier.doi | http://dx.doi.org/10.1016/0047-2727(86)90026-5 | en_US |
dc.identifier.source | Journal of Public Economics | en_US |
dc.owningcollname | Interdisciplinary and Peer-Reviewed |
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