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.

Authors

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Peter Lambert,

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Simon C. Parker

Working Paper details

DOI
10.1920/wp.ifs.1997.9718
Publisher
IFS

Suggested citation

Lambert,, P and Parker, S. (1997). Testing for horizontal inequity econometrically. London: IFS. Available at: https://ifs.org.uk/publications/testing-horizontal-inequity-econometrically (accessed: 24 April 2024).

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