Redistributive effect, progressivity and differential tax treatment: Personal income taxes in twelve OECD countries

Measurement of Tax Progressivity: An International Comparison

Nanak Kakwani · The Economic Journal · 1977 · 1.1K citations

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A Measure of Horizontal Inequity

Robert D. Plotnick · The Review of Economics and Statistics · 1981 · 243 citations

Public Affairs, Economics, Social Policy +17

Redistributive Effect and Unequal Income Tax Treatment

J. Richard Aronson, Paul Johnson, Peter J. Lambert · The Economic Journal · 1994 · 168 citations

Social Sciences, Economics, Public Finance +10

An Index of Inequality: With Applications to Horizontal Equity and Social Mobility

Mervyn King · Econometrica · 1983 · 151 citations

Social Sciences, Economics, Public Finance +15

HORIZONTAL EQUITY: MEASURES IN SEARCH OF A PRINCIPLE

Louis Kaplow · National Tax Journal · 1989 · 142 citations

Public Affairs, Economics, Public Finance +6