Testing for horizontal inequity econometrically

Simon C. Parker; Peter Lambert

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https://doi.org/10.1920/wp.ifs...

Report . 1997

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https://dx.doi.org/10.1920/wp....

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Testing for horizontal inequity econometrically

descriptionPublicationkeyboard_double_arrow_right Report , Other literature type 16 Aug 1997Publisher:Institute for Fiscal StudiesJournal:Working Paper Series (issn: 1742-0415,

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Authors: Simon C. Parker; Peter Lambert;

doi: 10.1920/wp.ifs.1997.9718

Testing for horizontal inequity econometrically

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Abstract

Methods of testing econometrically for horizontal inequity (HI) induced by tax systems are examined. Both socially homogeneous and heterogeneous income-receiving populations are analysed. The favoured econometric methods are applied to cross-section data in order to determine the magnitude and statistical significance of HI in the UK.

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