Tax Equity is a principle in tax policy and taxation that denotes the fair and impartial distribution of tax burdens among individuals or entities based on their ability to pay, distinguishing it from mere revenue efficiency or administrative convenience.
114
Publications
4.6K
Citations
190
Authors
121
Institutions
Publications per year
2017–2026
15
Publications
114
A Distributional Analysis of Green Tax Reforms
Gilbert E. Metcalf · National Tax Journal · 1999 · 254 citations
Tax shares in developing economies A panel study
Jane H. Leuthold · Journal of Development Economics · 1991 · 143 citations · Full text
HORIZONTAL EQUITY: MEASURES IN SEARCH OF A PRINCIPLE
Louis Kaplow · National Tax Journal · 1989 · 142 citations
1–5 of 114
Authors
190
- PJ
6
h-index
- LK
4
h-index
- RP
3
h-index
- BH
2
h-index
- JE
2
h-index
1–5 of 190
Institutions
121
National Bureau of Economic Research
Cambridge, United States
5 h-index
5 publications
218 citations
Carnegie Mellon University
Pittsburgh, United States
4 h-index
7 publications
335 citations
University of York
York, United Kingdom
4 h-index
4 publications
146 citations
Institute for Fiscal Studies
London, United Kingdom
3 h-index
6 publications
314 citations
Ifo Institute for Economic Research
Munich, Germany
3 h-index
3 publications
62 citations
International Monetary Fund
Washington D.C., United States
3 h-index
3 publications
114 citations
University of Essex
Colchester, United Kingdom
3 h-index
4 publications
571 citations
York University
Toronto, Canada
2 h-index
3 publications
125 citations
1–8 of 121
Venues
- National Tax Journal
NTJ · 14 publications · 1.2K citations
13
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- SSRN Electronic Journal
Repository · 12 publications · 309 citations
12
h-index
- RePEc: Research Papers in Economics
Repository · 7 publications · 282 citations
7
h-index
- Journal of Public Economics
5 publications · 255 citations
5
h-index
- Public Finance Review
PFR · 4 publications · 113 citations
4
h-index
1–5