• Table of Contents
    • Abstract
    • Keywords
    • Article
      • Vertical equity
      • Horizontal equity
      • Measurement
        • Local measures of VE and progressivity
        • Lorenz and concentration curves
        • Global measures of VE and progressivity
        • Horizontal equity
      • Further reading
    • See Also
    • Bibliography
    • How to cite this article

horizontal and vertical equity

Jean-Yves Duclos
From The New Palgrave Dictionary of Economics, Second Edition, 2008
Edited by Steven N. Durlauf and Lawrence E. Blume
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Abstract

This article describes the concepts of vertical and horizontal equity and provides some normative and positive justifications for them. It then outlines a few of the measures that have been proposed to assess whether government policies, and tax and transfer systems in particular, are vertically and horizontally equitable. It also points to useful references in the literature.
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Keywords

concentration curve; discrimination; equality of opportunity; equality of resources; Hobbes, T.; horizontal equity; liability progression; Locke, J.; Lorenz curve; Nozick, R.; positioning; procedural equity; progressive and regressive taxation; Rawls, J.; redistribution of income; relative deprivation; residual progression; Sen, A.; social justice; utilitarianism; veil of ignorance; vertical equity; well-being
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Article

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How to cite this article

Duclos, Jean-Yves. "horizontal and vertical equity." The New Palgrave Dictionary of Economics. Second Edition. Eds. Steven N. Durlauf and Lawrence E. Blume. Palgrave Macmillan, 2008. The New Palgrave Dictionary of Economics Online. Palgrave Macmillan. 21 May 2013 <http://www.dictionaryofeconomics.com/article?id=pde2008_H000177> doi:10.1057/9780230226203.0746

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