Anti-discrimination rules versus income taxation in the pursuit of horizontal equity

Tomer Blumkin; Yoram Margalioth; Efraim Sadka

doi:10.1016/j.jpubeco.2006.09.007

Anti-discrimination rules versus income taxation in the pursuit of horizontal equity

Tomer Blumkin^*, Yoram Margalioth, Efraim Sadka

^*Corresponding author for this work

Research output: Contribution to journal › Article › peer-review

Abstract

We consider a model of prejudice-driven discrimination, where the advantaged 'tall' discriminate against the disadvantaged 'short'. We employ an egalitarian social welfare function to compare anti-discrimination legal rules with a non-discriminatory ('height-blind') income tax.

Original language	English
Pages (from-to)	1167-1176
Number of pages	10
Journal	Journal of Public Economics
Volume	91
Issue number	5-6
DOIs	https://doi.org/10.1016/j.jpubeco.2006.09.007
State	Published - Jun 2007

Keywords

Discrimination
Horizontal equity
Optimal taxation

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10.1016/j.jpubeco.2006.09.007

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title = "Anti-discrimination rules versus income taxation in the pursuit of horizontal equity",

abstract = "We consider a model of prejudice-driven discrimination, where the advantaged 'tall' discriminate against the disadvantaged 'short'. We employ an egalitarian social welfare function to compare anti-discrimination legal rules with a non-discriminatory ('height-blind') income tax.",

keywords = "Discrimination, Horizontal equity, Optimal taxation",

author = "Tomer Blumkin and Yoram Margalioth and Efraim Sadka",

year = "2007",

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KW - Horizontal equity

KW - Optimal taxation

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Anti-discrimination rules versus income taxation in the pursuit of horizontal equity

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Keywords

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