vertical equity

If the main objective is vertical equity, the ability to pay.

The principle of ability to pay thus reflects a concern about vertical equity.

Practically, vertical equity provides no solution to these problems.

However, the concept of vertical equity is necessary in considering how best to create and implement a fair tax code.

Vertical equity usually refers to the idea that people with a greater ability to pay taxes should pay more.

Vertical equity is the Robin Hood principle of taking from the rich to give to the poor.

Vertical equity means those who have the greatest capacity to pay taxes bear the greatest burden.

- Vertical equity: The principle that individuals who are unequal should be treated differently according to their level of need.

Vertical equity is the different treatment of different people in order to reduce the consequences of these innate differences.

These questions can be analyzed through horizontal and vertical equity which are subsets of the ability-to-pay principle.

Governments caring sufficiently about redistribution might still prefer inefficient allocations with greater vertical equity.

Luke, C. (2009) Horizontal and vertical equity in Texas public school facilities funding.

Vertical equity means treating differently those who are different in relevant respects (such as having different 'need'), (Culyer, 1995).

Horizontal equity is the equal treatment of equals, and vertical equity the unequal treatment of unequals.

"horizontal and vertical equity," The New Palgrave Dictionary of Economics, 2nd Edition.

Tax expenditures alter the horizontal and vertical equity of the basic tax system by allowing exemptions, deductions, or credits to select groups or specific activities.

Vertical equity states that the government should implement higher taxes on those who have higher abilities to pay than those who have a lower ability to pay.

What's more, their returns demonstrate how far American tax policy has veered from two classic philosophical insights about how to finance government: "horizontal equity" and "vertical equity."

They include, first the idea considering horizontal and vertical equity, that social planners should base optimal tax schedules on income rates for labor, which marks the equality and efficiency trade-off.

In the last chapter we introduced two notions of equity: horizontal equity, or the equal treatment of equals, and vertical equity, the redistribution from the 'haves' to the 'have-nots'.

The new study show dramatic changes in all the case study areas and draws attention to changing patterns of horizontal and vertical equity and to large scale demographic changes related to internal migration.

The Bush and Cheney returns also show the collapse of vertical equity, under which one's tax burden rises with income and which the libertarian Cato Institute calls a "bedrock American principle."

The government can make its value judgements about distribution or equality and can pursue its views about the desirable degree of vertical equity without impairing the efficient functioning of a free market economy.

Vertical equity is the idea that people who have a higher ability to pay should pay more than those who have a lower ability to pay, as long as the increase in tax level is considered to be reasonable.

How would you apply the principles of horizontal and vertical equity in deciding how much to tax two people, each capable of doing the same work, but one of whom chooses to devote more time to sun-bathing and therefore has a lower income?