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Horizontal Equity with Respect to Family Size

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  • Jack Habib

    (Hebrew University Brookdale Institute)

Abstract

This article examines the pattern of family-size tax reductions implied by a concern for horizontal equity. Conditions are derived for a falling or rising pattern of reductions with respect to income and for the pattern of marginal reductions at a given income level. The required pattern is systematically related to assumptions about the variations in needs, with family size and the desired progressivity of the tax system. The case in which economies of scale vary with the level of income is singled out and it is shown that previous treatments of this case have been inadequate. Based on this analysis, the adequacy of reductions in the Israeli tax structure is examined.

Suggested Citation

  • Jack Habib, 1979. "Horizontal Equity with Respect to Family Size," Public Finance Review, , vol. 7(3), pages 283-302, July.
    • Handle: RePEc:sae:pubfin:v:7:y:1979:i:3:p:283-302
    DOI: 10.1177/109114217900700302
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    References listed on IDEAS

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    1. O. Hagen, 1967. "Is Australian and New Zealand Income Taxation Fair to Families?," The Economic Record, The Economic Society of Australia, vol. 43(1), pages 129-130, March.
    2. Seneca, Joseph J & Taussig, Michael K, 1971. "Family Equivalence Scales and Personal Income Tax Exemptions for Children," The Review of Economics and Statistics, MIT Press, vol. 53(3), pages 253-262, August.
    3. Feldstein, Martin, 1976. "On the theory of tax reform," Journal of Public Economics, Elsevier, vol. 6(1-2), pages 77-104.
    4. Lawrence Howard Seltzer, 1968. "The Personal Exemptions in the Income Tax," NBER Books, National Bureau of Economic Research, Inc, number selt68-1.
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    Cited by:

    1. Timm Bönke & Sebastian Eichfelder, 2010. "Horizontal Equity in the German Tax-Benefit System: A Simulation Approach for Employees," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 66(3), pages 295-331, September.
    2. Jean-Yves Duclos & Peter Lambert, "undated". "A Normative Approach to Measuring Classical Horizontal Inequity," Discussion Papers 97/3, Department of Economics, University of York.
    3. Stranahan, Harriet & Borg, Mary O., 1998. "Horizontal Equity Implications of the Lottery Tax," National Tax Journal, National Tax Association, vol. 51(n. 1), pages 71-82, March.
    4. Stranahan, Harriet & Borg, Mary O., 1998. "Horizontal Equity Implications of the Lottery Tax," National Tax Journal, National Tax Association;National Tax Journal, vol. 51(1), pages 71-82, March.

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