Horizontal Equity with Respect to Family Size

  title={Horizontal Equity with Respect to Family Size},
  author={Jack Habib},
  • Jack Habib
  • Published 1979
  • Economics
  • 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… CONTINUE READING

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