Federalism, Horizontal Equity, and the Optimal Grant

Hamlin, Alan

doi:10.1177/109114218501300201

Cited by 4 publications

(1 citation statement)

References 11 publications

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“…The concept of equity emphasizes the fairness of a tax system. As opined by Buchnan (1950) cited in Hamlin (1985) the conceptualization of equity of individual living in a state is an herculean task since it carries little ethical support and this explain the controversy involved in explaining the concept of equity (Culyer, 2001;Repetti & Ring, 2013). Galbiati and Vertova (2006) viewed it as dealing with the issue of removing any form of discrimination in the Tax system.…”

Section: Equity As a Concept And A Criterionmentioning

confidence: 99%

Assessment of Horizontal Equity of Personal Income Tax in Nigeria

Idowu,

Prof. Damagum,

Obasa

2023

Preprint

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The research investigates horizontal equity i.e., extent to which persons with similar income are treated equally, of personal income tax liabilities of nine (9) federal government MDA’s and institutions employees on the Consolidated and Unified Salaries Structure scheme in terms of; the minimum and progressive tax liabilities. Secondary data which includes the grade level, steps, statutory deduction and allowance, emolument is collected from the National Salaries, Income and Wages Commission (NSIWC) and FIRS. The data is analysed using multi-level linear modelling techniques i.e., MLM (due to the hierarchical nature of the data, large variance and within MDA’s sample dependency) to extract the residuals inputs used to compute the coefficient of residual variation ratio (CRVR). Dis-aggregating the data into minimum or progressive tax rate payments, it was founds that: employee charge on the minimum tax rate of 1% are generally horizontally equal, but the rate varied at lower- or upper-income class employee appear more horizontally equal relative to middle-income class employee, employee charged on the progressive tax rate of 7%-33% are however less horizontally equal relative to those with minimum tax rate with the lower and upper income class performing better than those at the middle income class. Overall, the lower- and middle-income earners are found to be less treated equally relative to a specific income group at the upper echelon where a lower horizontal inequality is found.

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Section: Equity As a Concept And A Criterionmentioning

confidence: 99%

Assessment of Horizontal Equity of Personal Income Tax in Nigeria

Idowu,

Prof. Damagum,

Obasa

2023

Preprint

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The political economy of constitutional federalism

Hamlin

1985

Public Choice

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Decentralization, Competition and the Efficiency of Federalism*

Hamlin

1991

Economic Record

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Arguments for the efficiency of federalism typically depend on a decentralization thesis and a competition thesis, both of which relate to mobility. In this essay I shall review and appraise these two lines of argument I shall suggest that the decentralization thesis is best seen, not as an argument for the efficiency of federalism, but as an efficiency criterion against which models of federalism may be evaluated By contrast, competition and mobility are aspects of the procedural mechanism of federalism which must be supplemented by explicit models of the political process.

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Federalism, Horizontal Equity, and the Optimal Grant

Cited by 4 publications

References 11 publications

Assessment of Horizontal Equity of Personal Income Tax in Nigeria

Assessment of Horizontal Equity of Personal Income Tax in Nigeria

The political economy of constitutional federalism

Decentralization, Competition and the Efficiency of Federalism*

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