Horizontal Equity and Implicit Taxes.
该研究利用实验市场数据，发现考虑隐性税收后，显性税收中的横向不公平现象消失，剩余差异仅源于市场不完善。
Abstract Previous horizontal equity studies have measured the variation in explicit taxes only. This research note uses data from an experimental markets study to show that, when both implicit and explicit taxes are considered, apparent horizontal inequities disappear, and all that remains is variation due to market imperfections.