TY - JOUR 
A1 - Rodríguez, Juan Gabriel
AU - Salas, Rafael
AU - Perrote Coste, Irene
T1 - Partial horizontal inequity orderings: A non-parametric approach
Y1 - 2005
SN - 0305-9049

UR - http://hdl.handle.net/11268/5537
AB - We provide a partial ordering view of horizontal inequity (HI), based on the Lorenz criterion, associated with different post-tax income distributions and a (bistochastic) non-parametric estimated benchmark distribution. As a consequence,
several measures consistent with the Lorenz criterion can be
rationalized. In addition, we establish the so-called HI transfer principle, which imposes a normative minimum requirement that any HI measure must satisfy. Our proposed HI ordering is consistent with this principle. Moreover, we adopt a cardinal view to decompose the total effect of a tax system into a
welfare gain caused by HI-free income redistribution and a welfare loss caused by HI, without any additive decomposable restriction on the indices. Hence, more robust tests can be applied. Other decompositions in the literature are seen as particular cases.
KW - Economía
KW - Economía de mercado
KW - Economía de mercado
LA - eng
ER -