TaxProf Blog

Editor: Paul L. Caron, Dean
Pepperdine University School of Law

Monday, March 27, 2017

Schenk Delivers Pugh Lecture Today At San Diego On Horizontal Equity Redux

Schenk (2017)Deborah Schenk (NYU) delivers the annual Richard Crawford Pugh Lecture on Tax Law & Policy at San Diego today on Horizontal Equity Redux:

For many decades, tax policy scholars have defined “equity” in terms of “horizontal equity” and “vertical equity.” In recent years the concept of horizontal equity has come under attack on two grounds: first, that it has no content independent of vertical equity, and second, that its classic definition preferences pretax income without any justification. Yet, the concept has remarkable staying power. All major law casebooks reference horizontal equity, as do many scholarly articles. This lecture explores why that is so and offers both an explanation and a justification for its continued use as a principle of tax policy.

http://taxprof.typepad.com/taxprof_blog/2017/03/schenk-delivers-delivers-pugh-lecture-today-at-san-diego-on-horizontal-equity-redux.html

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