Horizontal equity
ability to pay, 334
end-results equity, 12
Haig±Simons income, see also Haig±Simons
income
ideal tax base, 337±338
mobility, federalism, 885
other tax bases, 341
personal income taxation, 365±367
Young's taxation principles, 358
Horizontal inequity, Lorenz±Gini tax
incidence, 600±602
Housing market, federalism
distortion, Hohaus±Konrad±Thum model,
869±872
optimal federalism mobility, 857±858
Pauly model, 866±869
public services capitalization, 872±873
Human capital
Auerbach±KotlikoV OLG model, 618±619
taxation, 378±382
Humanism, government, 7±8
IB approach, see also Incentive-based
approach
Ideal tax base, horizontal equity, 337±338
IE conditions, see also Interpersonal equity
conditions
IER, see also Inverse elasticity rule
Imperfect correspondence, grants-in-aid,
894±898
Imperfect marketable permits, SO
2
emissions,
250±251
Imperfect taxes, CAC approach comparison,
252±253
Implicit taxes, Boiteux problem, 685
Incentive-based approach, TSP reduction in
Baltimore area, 252±253
Incentive compatibility constraints, see also
Self-selection constraints
Income
capital
capital gains taxation, 370±378
human capital taxation, 378±382
diminishing marginal utility, Atkinson
assumptions, 106
inequality, social welfare function, 117
optimal distribution, public sector analysis,
39±40
Income tax
capital, Auerbach±KotlikoV OLG model,
615
consumption comparison, 345±347
corporation
Harberger model, 569±570
Pechman±Okner studies, 590±592
credit, broad-based cash transfers, 634±635
earned income credit
cash transfers, 638±639
U-shaped tax schedule, 510±511
eYciency properties, 419±422
expenditures taxation comparison, TRA86,
347±348
federal personal, see also Federal personal
income tax
optimal, see also Optimal income tax
personal
eYciency cost, Browning estimate,
423±425
eYciency cost, Feldstein estimate,
425±429
eYciency cost, Hausman estimate,
419±422
Pechman±Okner studies, 588
Increasing return to scale, homogeneous
production function, 304±305
Indirect market techniques, nonmarketed
beneWts, 789
Indirect tax/direct tax mix, 502±503
Individual dead-weight loss, many-consumer
economy, 546±547
Individualistic social welfare function, see also
Bergson±Samuelson social welfare
function
Individualized externalities, consumption,
159±170
deWnition, 156
pure private good, 170
Individual rationality, bargaining set stability,
669
Industrial air pollution
CAC policy, 245±246
U.S. legislation, 263±266
Industrial property taxes, median voter model,
912
Industrial water pollution
aggregate externality, 208±217
CAC policy, 245±246
U.S. antipollution legislation, 266±267
Inequality, social welfare function
Atkinson framework, 110, 118
income, 117
index, 112±114, 598±599
Sen's critique, 117±118
InXationary bias, capital gains, 370±373
938 INDEX
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