The government has also promised that as part of ongoing dialogue on the National Finance Commission Award, the federal and provincial governments will 'make progress on measures aimed at better rebalancing inter-governmental relationships and improve inter-provincial horizontal equity
The decision will ensure horizontal equity
by processing returns filed by all categories of taxpayers across the country in a consistent, uniform, rule-driven, identity blind manner.
Liebman, Harvard University and NBER, "Independent Taxation, Horizontal Equity
, and Return-Free Filing"
Even though it is out of question for every country to have one "best fit model" to warrant fairness in provision of health care28, every child in a country should have access at least, to basic healthcare facilities (horizontal equity
) and sufficient funds should be made available to meet the requirements of under privileged children (vertical equity)29.
'But another important element is 'horizontal equity
,' or how the tax system treats similar entities.
Sawada said there should be "horizontal equity
" among investors, which the present tax incentive system of the government does not provide.
"Tax policy divides equity into two subcategories: horizontal equity
and vertical equity." (77) Horizontal equity
suggests that equals should be treated equally.
There are two major types of transport equity: horizontal equity
and vertical equity .
If horizontal equity
is considered a significant concern, (51) it
If individuals with similar incomes differ in terms of tax payments because of tax evasion then as a result, tax evasion violates the principle of horizontal equity
(which calls for same treatment to people in an identical situation) and results into income inequality.
Their efforts, however, were mostly focused on fighting tax fraud and building horizontal equity
(making sure individuals and businesses with similar levels of income pay similar levels of tax).