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

• 成果类型: Article
• 署名作者: Blumkin, Tomer; Margalioth, Yoram; Sadka, Efraim
• 署名单位: Ben-Gurion University of the Negev; Tel Aviv University; Tel Aviv University
• 刊物名称: JOURNAL OF PUBLIC ECONOMICS
• ISSN/ISSBN: 0047-2727
• DOI: 10.1016/j.jpubeco.2006.09.007
• 发表日期: 2007
• 页码: 1167-1176
• 关键词: discrimination; optimal taxation; Horizontal equity

摘要

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. (c) 2006 Elsevier B.V. All rights reserved.