A Measure of Horizontal Inequity
提出一个横向不公平的度量指标，并用洛伦兹曲线和基尼系数方法构建指数，用于量化税收和转移支付中同等支付能力者税负不同、同等需求者福利不同等不公平现象。
POLITICIANS, academicians and the general public alike have perceived that the status quo tax and transfer legislation creates inequities among living units. Tax laws create numerous situations in which living units with seemingly equal abilities to pay are taxed quite different amounts. State-by-state differences in welfare eligibility rules, benefit schedules and administrative procedures, the general unavailability of cash welfare to childless, nonaged, healthy couples and single individuals, and other features of transfer programs similarly provide vastly different levels of income support to units with 'equal needs. ' Advocates of major tax and welfare reform have marshalled such evidence into a central argument in favor of their proposals. While there is wide agreement that the process of redistributing incomes abounds with inequities, there have been few attempts to quantify their extent.2 This paper develops a measure of horizontal inequity and illustrates its use. Section II discusses the concept of horizontal equity, then builds upon familiar Lorenz curve-Gini coefficient analysis to derive the inequity index. The third part considers some problems of implementing the measure and illustrates it. Section IV provides a short conclusion.