Equivalence scales,horizontal equity and optimal taxation under utilitarianism |
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| Institution: | 1. Maccabitech Institute for Research & Innovation, Maccabi Healthcare Services, Tel Aviv, Israel;2. Janssen Israel, J-C Health Care Ltd., Kibbutz Shefayim, Israel;3. Sackler Faculty of Medicine, Tel Aviv University, Tel Aviv, Israel;1. Rural Clinical School of Western Australia - Albany, Albany, Western Australia, Australia;2. Lund University, Lund, Sweden;3. Rural Clinical School of Western Australia-Urban Centre, Perth, Western Australia, Australia;1. CONICET and Facultad de Ciencias Exactas y Naturales, Universidad Nacional de Cuyo, Mendoza 5500, Argentina;2. Department of Fuels Modeling and Simulation, Idaho National Laboratory, Idaho Falls, ID, USA;3. CONICET and Instituto de Bioingenieria, Universidad de Mendoza, Mendoza 5500, Argentina;2. Quantitative Imaging Center, Department of Radiology, Boston University School of Medicine, FGH Building, 4th Floor, 820 Harrison Avenue, Boston, MA, 02118, USA;3. Department of Radiology, Friedrich-Alexander University Erlangen-Nürnberg (FAU) and Universitätsklinikum Erlangen, Maximiliansplatz 3, Erlangen, 91054, Germany;4. Orthopaedics and Arthritis Center of Outcomes Research, Brigham and Women''s Hospital, Harvard Medical, School, 75 Francis Street, BTM Suite 5016, Boston, MA, 02115, USA;6. University of Arizona Arthritis Center & University of Arizona College of Medicine, 1501 N Campbell Ave, Tucson, AZ, 85724, USA;5. Pinney Associates, 201 N Craig Street # 320, Pittsburgh, PA, 15213, USA;11. Boston University School of Medicine, Section of Rheumatology, 650 Albany Street, Suite X-20, Boston, MA, 02118, USA;12. Department of Rheumatology, Royal North Shore Hospital and Institute of Bone and Joint Research, Kolling Institute, University of Sydney, Pacific Hwy, St Leonards, NSW, 2065, Australia;8. Department of Epidemiology and Biostatistics, University of California San Francisco, 550 16th St, San Francisco, CA, 94158, USA;1. Department of Surgery, Academic Medical Center, Amsterdam, The Netherlands;2. Department of Surgery, St Antonius Hospital, Nieuwegein, The Netherlands;3. Department of Gastroenterology, Academic Medical Center, Amsterdam, The Netherlands;4. Department of Radiology, St Antonius Hospital, Nieuwegein, The Netherlands;5. Department of Gastroenterology, Erasmus Medical Center, Rotterdam, The Netherlands |
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| Abstract: | This paper analyzes the question of how differences in family size should be treated by the income tax system in order to achieve horizontal equity. Family size is incorporated into the demand system by the procedure of demographic scaling. Horizontal equity is defined as ‘equal treatment of equals’. It is shown that when lump-sum taxes are not available and the government has to rely on income taxation, then the only way to entail equal utilities for household of different size is to equate the labor supplies and the per-standard-adult consumptions of these households. |
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