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Journal articles on the topic 'Vertical equity'

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Published: 4 June 2021
Last updated: 1 February 2022

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1

Mooney, Gavin, and Stephen Jan. "Vertical equity: weighting outcomes? or establishing procedures?" Health Policy 39, no. 1 (January 1997): 79–87. http://dx.doi.org/10.1016/s0168-8510(96)00851-2.

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2

Randall, Taylor, Karl Ulrich, and David Reibstein. "Brand Equity and Vertical Product Line Extent." Marketing Science 17, no. 4 (November 1998): 356–79. http://dx.doi.org/10.1287/mksc.17.4.356.

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3

Klopčič, Jelena, and Maja Klun. "Analysis of the Relationship of Professionals towards the Vertical Equity of the Slovenian Tax System and Its Comparison with Croatia, Bosnia and Herzegovina and the USA." Central European Public Administration Review 15, no. 3-4 (January 5, 2018): 145–66. http://dx.doi.org/10.17573/ipar.2017.3-4.07.

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Vertical equity states that taxpayers whose positions are not the same should be treated differently while taking into consideration all the relevant characteristics. The main purpose of using the vertical equity principle is to require the redistribution of income in a way that reduces the income inequality of the society. The presented research aims to check the opinion of Slovenian tax system professionals on the principle of vertical equity. Slovenian results have been compared to a similar analysis carried out in Croatia, and partly with survey results from Bosnia and Herzegovina and the United States of America. The results show that the professional public agrees with the principle of vertical equity in the implementation of tax systems. All of the compared countries are similarly favourable towards vertical equity. However, this is also affected by the current tax arrangements of the individual countries.
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4

Chakrabarti, Avik, and John S. Heywood. "Foreign Investment, Vertical Integration and Local Equity Requirements." Economica 71, no. 284 (November 2004): 559–74. http://dx.doi.org/10.1111/j.0013-0427.2004.00388.x.

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5

Culyer, Anthony J. "The bogus conflict between efficiency and vertical equity." Health Economics 15, no. 11 (2006): 1155–58. http://dx.doi.org/10.1002/hec.1158.

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6

Lu, Yu, and Ruijie Xu. "The effect of characteristics differences in vertical pair of executives and equity incentives on enterprise performance." MATEC Web of Conferences 336 (2021): 09009. http://dx.doi.org/10.1051/matecconf/202133609009.

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Taken the leading enterprises in the Shanghai and Shenzhen A-share listed companies from 2013 to 2017 as the research samples, the effect of characteristics differences in vertical pair of executives and equity incentives on enterprise performance was empirically analyzed. Constructing multiple linear regression model tested hypothesis. The results show that the interaction between equity incentives and the difference in age of vertical pair of senior executives has a significant negative impact on enterprise performance; the interaction between equity incentives and the difference in education of vertical pair of senior executives has a significant positive impact on enterprise performance.
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7

Gravelle, Jane G. "Equity Effects of the Tax Reform Act of 1986." Journal of Economic Perspectives 6, no. 1 (February 1, 1992): 27–44. http://dx.doi.org/10.1257/jep.6.1.27.

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The major goals of the Tax Reform Act of 1986 included an increase in the equity of the tax system. We will consider the effects of the tax reform on vertical equity, horizontal equity, and intergenerational equity.
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8

Mallick, Rajiv, and Oskar Ragnar Harmon. "Portfolio Analysis and Vertical Equity: a New York Application." Public Finance Quarterly 22, no. 4 (October 1994): 418–38. http://dx.doi.org/10.1177/109114219402200402.

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9

Allanson, Paul, and Dennis Petrie. "UNDERSTANDING THE VERTICAL EQUITY JUDGEMENTS UNDERPINNING HEALTH INEQUALITY MEASURES." Health Economics 23, no. 11 (August 23, 2013): 1390–96. http://dx.doi.org/10.1002/hec.2984.

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10

Benson, Earl, and Arthur Schwartz. "Vertical Equity in the Taxation of Single-Family Homes." Journal of Real Estate Research 14, no. 3 (January 1, 1997): 215–31. http://dx.doi.org/10.1080/10835547.1997.12090903.

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11

Benson, Earl, and Arthur Swartz. "An Examination of Vertical Equity Over Two Reassessment Cycles." Journal of Real Estate Research 19, no. 3 (January 1, 2000): 255–74. http://dx.doi.org/10.1080/10835547.2000.12091017.

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12

Maroney, James J., Timothy J. Rupert, and Martha L. Wartick. "The Perceived Fairness of Taxing Social Security Benefits: The Effect of Explanations Based on Different Dimensions of Tax Equity." Journal of the American Taxation Association 24, no. 2 (September 1, 2002): 79–92. http://dx.doi.org/10.2308/jata.2002.24.2.79.

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In this study, we construct explanations for the taxation of social security benefits based on previously identified dimensions of fairness (exchange, horizontal, and vertical equity). We then conduct an experiment to examine whether providing senior citizen taxpayers with explanations increases the perceived fairness of taxing social security. The results indicate that for those subjects with the greatest self-interest (subjects currently taxed on a portion of their social security benefits), the exchange equity explanation had the most consistent positive effects on both acceptance of the explanation and on the perceived fairness of taxing social security benefits. On the other hand, for those subjects not currently taxed on their social security benefits, the vertical equity explanation was more likely to be accepted than either the exchange or horizontal equity explanation. However, while these subjects agreed with the vertical equity explanation, it did not increase their fairness perceptions. These findings illustrate how important it is for tax policy makers striving to increase perceptions of fairness to carefully consider and develop explanations for tax provisions.
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13

Jun, Byung, and Sung Yoon. "Taxpayer’s Religiosity, Religion, and the Perceptions of Tax Equity: Case of South Korea." Religions 9, no. 11 (October 30, 2018): 333. http://dx.doi.org/10.3390/rel9110333.

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The purpose of this study is to investigate the effect of religiosity and religion on tax equity. Most prior studies have argued that higher taxpayers’ religiosity reduces tax evasion and increases the level of tax morale. Various studies have also shown that tax evasion and morale vary with perceptions of tax equity, including exchange, horizontal, and vertical equities. However, the relationship between religiosity and tax equity has not been studied actively. Especially in Korea, there has been considerable debate about the implementation of taxation for clergies. Therefore, the relationship between religiosity and tax equity will be analyzed clearly using Korean survey panel data. The results of this study show that religiosity and religion do not affect exchange and horizontal equity; however, each religion affects vertical equity. This implies that economic and social incentives are more effective than religiosity and religion on taxpayers’ tax evasion or morale.
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14

Domapielle, Maximillian Kolbe, Constance Awinpoka Akurugu, and Emmanuel Kanchebe Derbile. "Vertical equity in access to health insurance services: An exploration of perceptions and enrolment in the Jirapa Municipality, north-western Ghana." Journal of Planning and Land Management 2, no. 1 (April 15, 2021): 1–12. http://dx.doi.org/10.36005/jplm.v2i1.28.

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Given concerns about the spiralling cost of health services in low and middle-income countries (LMICs), this study draws on a framework for assessing poverty and access to health services to ascertain progress towards achieving vertical equity in the National Health Insurance Scheme (NHIS) in a rural setting in northern Ghana. Rural-urban disparities in financial access to NHIS services are seldom explored in equity-related studies although there is a knowledge gap of progress and challenges of implementing the scheme’s vertical equity objectives to inform social health protection planning and implementation. A qualitative approach was used to collect and analyse the data. Specifically, in-depth interviews and observation were deployed to explore participants’ lived experiences, the relationship between location, livelihoods and ability to pay for health insurance services. The article found that flat rate contributions for populations in the informal sector of the economy and lack of flexibility and adaptability of timing premium collections to the needs of rural residents make the cost of membership disproportionately higher for them, and this situation contradicts the vertical equity objectives of the NHIS. The study concludes that the current payment regimes serve as important deterrence to poor rural residents enrolling in the scheme. Based on this, we advocate strict adherence and implementation of the scheme’s vertical equity measures through the adoption of the Ghana National Household Register (GNHR) as a tool for ensuring that contributions are based on income, and collection is well-timed
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15

Tjondro, Elisa, Kezia Gabriel Santosa, and Nathasa Prayitno. "PERCEPTIONS OF SERVICE-ORIENTATION AND TRUST OF TAX OFFICERS BETWEEN MILLENIALS, X, AND BABY BOOMERS." MIX: JURNAL ILMIAH MANAJEMEN 9, no. 1 (February 18, 2019): 1. http://dx.doi.org/10.22441/mix.2019.v9i1.001.

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The purpose of this study is to examine differences in perceptions of generations related to service-orientation and trust to tax officers. Changes traditional paradigm of the relationship between tax officers and taxpayers from “cops and robbers” to "clients" cause the research in perception of service-orientation and trust to tax officers to be necessary in order to improve voluntary tax compliance. This study also explains perceptions of tax fairness in three perspectives which are vertical equity, horizontal equity, exchange equity. The survey was conducted in 2018 with 165 self-employment individual taxpayers consisting of three generations, Millennials, X, and Baby Boomers from two types of work, retail/production and services business. This study uses quota sampling to collect respondents and use ANOVA statistical tests. The results of the study indicate differences in perceptions regarding service-orientation between generations. However, there are no differences in perception related trust to tax officers between generations. This research also found that Millenials, X, and Baby Boomer have different perceptions of vertical equity, horizontal equity, and exchange equity
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16

Dalziel, Kim M., and Jeffrey R. Richardson. "With talk of Medicare reform, let's not neglect vertical equity." Medical Journal of Australia 202, no. 6 (April 2015): 292–93. http://dx.doi.org/10.5694/mja14.00378.

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17

Tjondro, Elisa, Joscelind Setiabudi, and Alexandro Christian Joyo. "Intergenerational Perceptions of Coercive and Legitimate Power." Jurnal Economia 15, no. 1 (April 15, 2019): 96–113. http://dx.doi.org/10.21831/economia.v15i1.23998.

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AbstractThis is the first research to examine the perception of the coercive and legitimate power of tax authority between three generations, namely Millennials, X and Baby Boomers. Method of data collection used a survey with a total sample of 120 taxpayers from two types of business, retail/production and services/professions in five major cities in Indonesia (Jakarta, Surabaya, Bandung, Semarang, and Denpasar). This survey was held in 2018. This study used a quota sampling technique with Custom Factorial ANOVA as a statistical tool. We found Millennials and X have a perception that Indonesia tax authority implemented coercive and legitimate power in balance conditions. However, different perceptions found in Baby Boomers that thought of tax authority had been implemented coercive power with more severe punishment. The study also found differences in perceptions of vertical equity, horizontal equity, and exchange equity between the generations. Keywords: intergenerational, coercive power, legitimate power, vertical equity, horizontal equity, exchange equity.Persepsi Kekuatan Koersif dan Kekuatan Legitimasi Antargenerasi AbstrakPenelitian ini adalah penelitian pertama yang menguji persepsi kekuatan koersif dan kekuatan legitimasi pada otoritas pajak antara tiga generasi, yaitu Millennials, X dan Baby Boomers. Peristiwa yang terjadi selama periode tertentu mempengaruhi persepsi antar generasi. Metode pengumpulan data menggunakan survei dengan total sampel 120 wajib pajak dari dua jenis bisnis, ritel/produksi dan jasa/profesi di lima kota besar Indonesia (Jakarta, Surabaya, Bandung, Semarang, dan Denpasar). Survei diadakan pada tahun 2018. Penelitian menggunakan teknik kuota sampling dengan Custom Factorial ANOVA sebagai alat statistik. Hasil tes menemukan Milenial dan X menilai bahwa otoritas pajak menerapkan kekuatan koersif dan kekuatan legitimasi dalam kondisi seimbang. Namun, persepsi berbeda ditemukan pada Baby Boomers yang berpikir otoritas pajak telah menerapkan kekuatan koersif dengan hukuman yang lebih berat kepada wajib pajak. Studi ini juga menemukan adanya perbedaan persepsi terkait ekuitas vertikal, ekuitas horisontal, dan pertukaran ekuitas antar generasi. Kata kunci: antar generasi, kekuatan koersif, kekuatan legitimasi, ekuitas vertikal, ekuitas horizontal, pertukaran ekuitas.
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18

Wang, Jueyu, and Greg Lindsey. "Equity of Bikeway Distribution in Minneapolis, Minnesota." Transportation Research Record: Journal of the Transportation Research Board 2605, no. 1 (January 2017): 18–31. http://dx.doi.org/10.3141/2605-02.

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Governments and nonprofit organizations are investing in the bicycling infrastructure. However, the benefits of the bicycling infrastructure have not always been distributed equally among neighborhoods, and the equity of the distribution has been a major concern. This study used two measures, the Gini coefficient and the loss of accessibility to jobs via bikeways, to assess both the horizontal and the vertical equity of the bicycling infrastructure's distribution in Minneapolis, Minnesota. Gini coefficients, calculated from Lorenz curves, provide a single flexible measure that allows comparisons within and between groups. Determination of accessibility to jobs via lower-stress bikeway and street networks allows the levels of connectivity via bikeways to be compared for different groups. Minneapolis is making substantial investments in the bicycling infrastructure and was used as a case study because data with which to assess changes in equity over time are available. With use of the block group as the unit of analysis, systemwide analyses of the distribution of bikeways relative to the locations of the population and total employment revealed increases in equity from 2010 to 2014. Comparison of Gini coefficients for all bicycling facilities among different subpopulations demonstrated horizontal inequities within each subgroup as well as indicators of vertical equity for various disadvantaged subgroups. The Gini coefficients revealed inequities in the distribution of urban trails for disadvantaged subpopulations. With the use of 3-mi network buffers, a bikeway penalty, calculated as the loss of job accessibility resulting from the choice to rely on a bikeway rather than on street networks, demonstrated a vertical equity for disadvantaged subgroups. These measures can be used to inform planning for and investments in bicycling facilities and to assess and compare the bicycling infrastructures of cities.
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19

Iyer, Govind S., and Ananth Seetharaman. "An Evaluation of Alternative Procedures for Measuring Horizontal Inequity." Journal of the American Taxation Association 22, no. 1 (March 1, 2000): 89–110. http://dx.doi.org/10.2308/jata.2000.22.1.89.

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In this study we evaluate the strengths and limitations of three distinct methods for measuring horizontal inequity (HI): the coefficient of variation method, the rankpreservation method, and the decomposition method. By way of illustrating the alternative measures, we assess the equity characteristics of three proposed flat tax systems. We conclude that the rank preservation and decomposition methods, while subject to certain limitations, yield HI indices that are more meaningful and convenient than the popular coefficient of variation technique. Preliminary results indicate that the current U.S. individual income tax system yields less HI than any flat tax proposal. Among the flat tax proposals, the rank preservation and decomposition methods show that the Armey proposal yields the least HI. We also document that the flat tax proposal that yields the most horizontal equity yields the least vertical equity, and vice versa, suggesting an inherent trade-off between the goals of horizontal and vertical equity for the flat tax.
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20

Obeid, Rami. "A Theoretical Study on the Application of the "Vertical Tax Equity"." Journal of Business Management and Economic Research 2, no. 11 (December 20, 2018): 16–23. http://dx.doi.org/10.29226/tr1001.2018.76.

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21

Finocchiaro Castro, Massimo, and Ilde Rizzo. "Tax compliance under horizontal and vertical equity conditions: An experimental approach." International Tax and Public Finance 21, no. 4 (May 11, 2014): 560–77. http://dx.doi.org/10.1007/s10797-014-9320-5.

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22

Guimarães, Gabriella Vitorino, Tálita Floriano Santos, Vicente Aprigliano Fernandes, Jorge Eliécer Córdoba Maquilón, and Marcelino Aurélio Vieira da Silva. "Assessment for the Social Sustainability and Equity under the Perspective of Accessibility to Jobs." Sustainability 12, no. 23 (December 4, 2020): 10132. http://dx.doi.org/10.3390/su122310132.

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Social sustainability is a dimension of the concept of sustainability that has gained importance only in the last few decades and can be identified as the pursuit and measure of social equity. Equity can be analyzed under two approaches: horizontal and vertical. The horizontal approach considers the distribution of benefits equally, while the vertical equity considers these same benefits, but between specific groups, which is an adequate approach when dealing with policy-related topics, such as tariff subsidy. Accessibility is a factor that contributes to urban social sustainability and it may be a representation of physical and/or social barriers in the urban environment. Thus, this paper aims to assess social sustainability under a vertical equity approach, based on accessibility to jobs, for different population groups, comparing public with individual motorized transport. The case study was carried out in Medellín-Colombia, using data from the 2017 Home Destination Survey. It was found that users of individual transport have access to a greater number of jobs than users of public transport. In addition, those with higher income have better accessibility than those with lower income, even though they are not beneficiaries of tariff subsidy policies. Another highlight is that areas closer to the central region are also more accessible. In some specific communes, it would be indicated to seek to improve access through public transport, or the implementation of some public policy at the municipal level that could have an impact on access to opportunities.
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23

Camporeale, R., L. Caggiani, A. Fonzone, and M. Ottomanelli. "Quantifying the impacts of horizontal and vertical equity in transit route planning." Transportation Planning and Technology 40, no. 1 (October 13, 2016): 28–44. http://dx.doi.org/10.1080/03081060.2016.1238569.

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24

노민지 and Seon-Jong Yoo. "A Study on Horizontal and Vertical Equity of Tax Assessment in Land." Korea Spatial Planning Review 81, no. ll (June 2014): 21–33. http://dx.doi.org/10.15793/kspr.2014.81..002.

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25

Yoo, Hanwook. ""A Study on the Vertical Equity of Earned Income Taxation in Korea"." Journal of Market Economy 50, no. 1 (February 28, 2021): 71–97. http://dx.doi.org/10.38162/jome.50.1.3.

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26

White-Means, Shelley, Darrell J. Gaskin, and Ahmad Reshad Osmani. "Intervention and Public Policy Pathways to Achieve Health Care Equity." International Journal of Environmental Research and Public Health 16, no. 14 (July 11, 2019): 2465. http://dx.doi.org/10.3390/ijerph16142465.

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Health care equity reflects an equal opportunity to utilize public health and health care resources in order to maximize one’s health potential. Achieving health care equity necessitates the consideration of both quantity and quality of care, as well as vertical (greater health care use by those with greater needs) and horizontal (equal health care use by those with equal needs) equity. In this paper, we summarize the approaches introduced by authors contributing to this Special Issue and how their work is captured by the National Institute of Minority Health and Health Disparities (NIMHD) framework. The paper concludes by pointing out intervention and public policy opportunities for future investigation in order to achieve health care equity.
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27

Glenn, William J., Lawrence O. Picus, Allan Odden, and Anabel Aportela. "The equity of school facilities funding: Examples from Kentucky." education policy analysis archives 17 (August 10, 2009): 14. http://dx.doi.org/10.14507/epaa.v17n14.2009.

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While there is an extensive literature analyzing the relative equity of state funding systems for current operating revenues, there is a dearth of research on capital funding systems. This article presents an analysis of the school capital funding system in Kentucky since 1990, using the operating-revenue analysis concepts of horizontal equity, vertical equity, and fiscal neutrality. In general one could tentatively conclude that Kentucky’s capital-funding system was reasonably equitable until an expansion of district options in 2003–04 was followed by greater measures of inequity. This analysis points to specific methods for Kentucky to restore equity to its school capital funding structure as well as a model for analysis of other capital funding systems.
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28

Mathur, Shishir. "Using Tax Increment Financing to Fund Public Transportation: Enabling Environment and Equity Impacts." Public Works Management & Policy 22, no. 3 (December 21, 2016): 201–25. http://dx.doi.org/10.1177/1087724x16683404.

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Through a review of three public transport projects developed across the United States using tax increment financing (TIF) revenues, this article examines the robustness of state- and local-level enabling statutes and the strategies used to minimize TIF’s horizontal and vertical inequities. The article finds that although TIF is widely used to fund transit-related facilities, such as rail lines and train stations, it is not used to purchase or maintain the rolling stock (e.g., train cars and buses). Furthermore, the use of TIF revenues for public transport enhances vertical equity to the extent that public transit users are likely to have lower incomes than auto users. However, in all case study projects, TIF primarily helped develop rail projects, not bus systems, with the latter more likely to be used by lower income people. Finally, setting aside TIF funds for affordable housing, job training, and relocation and rehabilitation can help reduce vertical inequities.
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29

Wagenius, Cecilia M., Miguel San Sebastián, Per E. Gustafsson, and Isabel Goicolea. "Access for all? Assessing vertical and horizontal inequities in healthcare utilization among young people in northern Sweden." Scandinavian Journal of Public Health 47, no. 1 (May 19, 2018): 1–8. http://dx.doi.org/10.1177/1403494818774965.

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Background: Previous studies in Sweden have detected socioeconomic inequities in access to healthcare services. However, there is limited information regarding access in younger populations. The aim of this study was to explore vertical and horizontal inequities in access to healthcare services in young adults in the north of Sweden. Methods: The study used data from the Health on Equal Terms survey (age group 16–24 years, n = 2726) for the health and healthcare variables and from national registers for the sociodemographic characteristics. Self-rated healthcare utilization was measured as visits to general practitioners, youth clinics and nurses. Crude and multivariable binomial regression analysis, stratified by sex, was used to assess vertical equity, adjusting for sociodemographic characteristics, and horizontal equity, adjusting for need variables. Results: Vertical inequity was detected for all three healthcare services (youth clinics, general practitioners and nurses), with variations for men and women. Horizontal inequities were also found for both men and women in relation to all three healthcare services. Conclusions: These findings suggest that both vertical and horizontal inequities in access exist for young people in northern Sweden and that the associations between sociodemographic characteristics and healthcare utilization are complex and need further investigation.
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30

Berne, Robert, and Leanna Stiefel. "Measuring Equity at the School Level: The Finance Perspective." Educational Evaluation and Policy Analysis 16, no. 4 (December 1994): 405–21. http://dx.doi.org/10.3102/01623737016004405.

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This article explores conceptual, methodological, and empirical issues in resource allocation at the intradistrict and school levels. With increased attention focused on policies and data related to resources within districts, it is important that analytical problems and potential solutions be debated by researchers. The article develops ways that equity concepts can apply at the school level, identifies a series of methodological issues, and includes an empirical analysis of vertical equity at the intradistrict and school levels in New York City.
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31

Raychaudhuri, Ajitava, and Poulomi Roy. "The Optimal Distribution Rule of Federal Funds to States in India: A Suggested Methodology." South Asian Journal of Macroeconomics and Public Finance 10, no. 2 (March 4, 2021): 193–225. http://dx.doi.org/10.1177/2277978721989921.

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A federal country like India distributes centrally collected funds through certain distribution rules, framed by the finance commission every five years, which primarily aims at horizontal equity among the states, although the goal of vertical equity has also been accommodated lately. The distribution rules do change, but they are largely governed by population and taxable capacity in a static sense. As a result, this brings some horizontal equity in the stated time frame but misses the root cause of inequity among states. This highlights the importance of the dynamics of growth of per capita income of the states which depends on public capital formation since private investment is complementary to public investment. This also raises the issue of time preference along with the attitude towards inequality aversion on the part of individuals in different states in India, which determines the savings that set the limits to private capital formation. This helps one to estimate the optimal value of public capital in a state which would ensure certain predetermined growth target along with inclusivity. If the finance commission could accommodate in its distribution rule the development gap of each state in terms of actual and optimal public capital as mentioned, the horizontal as well as vertical equity can be pursued in a sustainable manner since this addresses both inequity among and within states over time.
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32

Harmony, Xavier. "Fare Policy and Vertical Equity: The Trade-off between Affordability and Cost Recovery." Journal of Public Transportation 21, no. 2 (July 2018): 41–59. http://dx.doi.org/10.5038/2375-0901.21.2.3.

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33

Hong, Won chul. "An analysis on the vertical equity of single-family housing assessment in Seoul." Appraisal Studies 15, no. 3 (December 30, 2016): 23–56. http://dx.doi.org/10.23843/as.15.3.2.

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34

Wang, Shiow-Ing, and Chih-Liang Yaung. "Vertical equity of healthcare in Taiwan: health services were distributed according to need." International Journal for Equity in Health 12, no. 1 (2013): 12. http://dx.doi.org/10.1186/1475-9276-12-12.

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35

Korchagina, D., F. Tavella, C. Rémuzat, M. Toumi, and B. Falissard. "Horizontal Vs. Vertical Equity: Market Access of Orphan Drugs In France and Uk." Value in Health 18, no. 7 (November 2015): A678. http://dx.doi.org/10.1016/j.jval.2015.09.2010.

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36

McGreal, Stanley, Louise Brown, Alastair Adair, and James Webb. "Vertical Tax Equity: An Analysis of Residential Valuation in a Major U.K. City." Journal of Housing Research 16, no. 1 (January 1, 2007): 1–18. http://dx.doi.org/10.1080/10835547.2007.12091973.

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37

Mooney, Gavin. "And now for vertical equity? Some concerns arising from Aboriginal health in Australia." Health Economics 5, no. 2 (March 1996): 99–103. http://dx.doi.org/10.1002/(sici)1099-1050(199603)5:2<99::aid-hec193>3.0.co;2-n.

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38

Hite, Peggy A. "An Investigation of Moral Suasion and Vertical Equity Arguments on Intended Taxpayer Noncompliance." Law Policy 19, no. 1 (January 1997): 1–22. http://dx.doi.org/10.1111/1467-9930.00019.

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39

Jain, Bharat A., Omesh Kini, and Jaideep Shenoy. "Vertical divestitures through equity carve-outs and spin-offs: A product markets perspective." Journal of Financial Economics 100, no. 3 (June 2011): 594–615. http://dx.doi.org/10.1016/j.jfineco.2011.01.001.

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40

Gary, Cornia, and Slade Barrett. "Property Taxation of Multifamily Housing: An Empirical Analysis of Vertical and Horizontal Equity." Journal of Real Estate Research 27, no. 1 (January 1, 2005): 17–46. http://dx.doi.org/10.1080/10835547.2005.12091152.

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41

Halimah, Ima, Nor Norisanti, and Faizal Mulia Z. "ANALYSIS OF CAPITAL STRUCTURE IN MEASURING RENTABILITY AND SOLVABILITY OF COSMETICS COMPANIES AND HOUSE HOLD GOODS LISTED ON INDONESIA STOCK EXCHANGE PERIOD 2015-2017." Jurnal Apresiasi Ekonomi 7, no. 2 (May 29, 2019): 150–58. http://dx.doi.org/10.31846/jae.v7i2.216.

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The purpose of this research to measure capital structure of cosmetics companies and house hold goods listed on the Indonesia Stock Exchange for the period 2015-2017 using vertical analysis, return on equity (ROE), earnings per share (EPS), debt on equity ratio (DER), and Long-Term Debt on Equity Ratio (LTDtER). This research uses descriptive methods, secondary data used is company documentation and financial reports in the form of balance sheet PT.Akasha Wira International Tbk, PT. Kino Indonesia Tbk, PT.Mandom Indonesia Tbk, PT. Martina Berto Tbk, PT. Mustika Ratu Tbk and PT. Unilever Indonesia Tbk in 2015 until 2017. The results showed that the perfomance of cosmetics companies and house hold goods reduction in 2015 until 2017 the form of Return on Equity (ROE) and increase in Debt on Equity Ratio (DER) and also fluctuations in Long-Term Debt on Equity Ratio (LTDtER). PT. Kino Indonesia and PT. Mustika Ratu are companies with financial performance whose capital structure management is not optimal due to the composition and proportion of long-term debt with equity that is not balanced with the returns and risks borne by the company during the 2015 to 2017 period. Keywords: Capital Structure, Return on Equity (ROE), Earnings Per Share (EPS), Debt on Equity Ratio (DER), Long-Term Debt on Equity Ratio (LTDtER
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Scheele, Christian Elling, Ingvild Little, and Finn Diderichsen. "Governing health equity in Scandinavian municipalities: The inter-sectorial challenge." Scandinavian Journal of Public Health 46, no. 1 (January 12, 2017): 57–67. http://dx.doi.org/10.1177/1403494816685538.

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Aims: Local governments in the Scandinavian countries are increasingly committed to reduce health inequity through ‘health equity in all policies’ (HEiAP) governance. There exists, however, only very sporadic implementation evidence concerning municipal HEiAP governance, which is the focus of this study. Methods: Data are based on qualitative thematic network analysis of 20 interviews conducted from 2014 to 2015 with Scandinavian political and administrative practitioners. Results: We identify 24 factors located within three categories; political processes, where insufficient political commitment to health equity goals outside of the health sector and inadequate economic prioritization budget curbs implementation. Concerning evidence, there is a lack of epidemiological data, detailed evidence of health equity interventions as well as indicators relevant for monitoring implementation. Concerted administrative action relates to a lack of vertical support and alignment from the national and the regional level to the local level. Horizontally within the municipality, insufficient coordination across policy sectors inhibits effective health equity governance. Conclusions: A shift away from ‘health in all policies’ based on a narrow health concept towards ‘health equity for all policies’ based on a broader concept such as ‘sustainability’ can improve ownership of health equity policy goals across municipal sectors.
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Asthana, Sheena, and Alex Gibson. "The National Health Service (NHS) in ‘crisis’: the role played by a shift from horizontal to vertical principles of equity." Health Economics, Policy and Law 15, no. 1 (August 2, 2018): 1–17. http://dx.doi.org/10.1017/s1744133118000361.

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AbstractExplanations of the state of ‘crisis’ in the English National Health Service (NHS) generally focus on the overall level of health care funding rather than the way in which funding is distributed. Describing systematic patterns in the way different areas are experiencing crisis, this paper suggests that NHS organisations in older, rural and particularly coastal areas are more likely to be ‘failing’ and that this is due to the historic underfunding of such areas. This partly reflects methodological and technical shortcomings in NHS resource allocation formulae. It is also the outcome of a philosophical shift from horizontal (equal access for equal needs) to vertical (unequal access to equalise health outcomes) principles of equity. Insofar as health inequalities are determined by factors well beyond health care, we argue that this is an ineffective approach to addressing health inequalities. Moreover, it sacrifices equity in access to health care by failing to adequately fund the health care needs of older populations. The prioritisation of vertical over horizontal equity also conflicts with public perspectives on the NHS. Against this background, we ask whether the time has come to reassert the moral and philosophical case for the principle of equal access for equal health care need.
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Herrington, Victoria. "Equivalence, equality and equity for prisoners with a borderline intellectual disability: reflections from the UK." Journal of Criminological Research, Policy and Practice 2, no. 3 (September 19, 2016): 217–27. http://dx.doi.org/10.1108/jcrpp-02-2016-0002.

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Purpose The purpose of this paper is to discuss the legislative and policy architecture governing the protection of individuals with an intellectual disability (ID) in the UK, and whether these protections extend to protect those with a borderline ID (BLID) in prison. Design/methodology/approach The paper presents policy and legislative analysis. Findings This paper argues that the legislative definitions of disability are broad and draw on a needs-based understanding of disability, meaning that those with a BLID – if they experience disability – should be included in these protections. But the clinical definitions of ID that guide access to support services tend to exclude those with a BLID. Notions of horizontal and vertical equity are invoked to examine the spirit of “equivalence” captured in legislative instruments, and how these filter into policy that may ultimately be discriminatory to those with a BLID. Research limitations/implications If the founding principle of equality legislation is equivalence, and an argument can be made that those with a BLID are protected from disability discrimination, public authorities will need to reconcile their use of clinical diagnostic cut-offs to justify service provision inside and outside of the prison estate. In essence they are faced with a choice: consider how best to provide equitable support for those with a BLID (which may not necessarily mean identical support), or risk breaching these fundamental rights. Practical implications The paper calls into question the extent to which the current suite of ID-related services (both in the community and in prison) fulfil a public authority’s obligations for vertical and horizontal equity that are captured in the disability discrimination legislation. Specifically authorities must consider whether: replicating services in prisons serves the particular needs of the prison population, or is horizontal equity only partial fulfilment? The higher than expected numbers of BLID in prison justify consideration of different services for these different needs? There is an opportunity to rethink the conceptualisation of disability service provision in the National Health Service from one defined by diagnostic bands rather than a socio-ecological understanding of need, and in doing so whether the needs of the BLID group in prison are being suitably met. Originality/value The paper provides a line of legal argument and analytical thought useful to those seeking to challenge the non-provision of support for those with a BLID; particularly those who are especially disadvantaged in prison. This paper draws attention to the disconnect between legislative intent and policy operationalisation for those with BLID. Further research and possible legal challenge is needed to clarify whether this amounts to direct or indirect discrimination.
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Chen, Mingsheng, Guoliang Zhou, and Lei Si. "Ten years of progress towards universal health coverage: has China achieved equitable healthcare financing?" BMJ Global Health 5, no. 11 (November 2020): e003570. http://dx.doi.org/10.1136/bmjgh-2020-003570.

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IntroductionThis study aims to systematically evaluate vertical and horizontal equity in the Chinese healthcare financing system over the period 2008–2018 during the progress towards Universal Health Coverage (UHC), and to examine how both types of equity have changed during this period.MethodsHousehold information on healthcare payments was collected from 2398 households involving 7021 individuals in 2008, 3600 households involving 10 466 individuals in 2013 and 3660 households involving 11 550 individuals in 2018. Redistributive effects of healthcare financing system were decomposed into progressivity, pure horizontal inequity and reranking. Progressivity analysis and the Aronson-Johnson-Lambert decomposition method were adopted to measure the vertical equity and horizontal equity of healthcare financing.ResultsOver the period 2008–2018, healthcare financing through indirect taxes showed a slightly prorich structure and healthcare financing through direct taxes showed a propoor structure in both urban and rural areas. Urban Employee Basic Medical Insurance experienced redistribution from the poor to the rich during the period 2008–2013, but then experienced redistribution from the rich to the poor during the period 2013–2018. Urban Resident Basic Medical Insurance (URBMI), New Rural Cooperative Medical Scheme (NRCMS), Urban and Rural Resident Basic Medical Insurance (URRBMI) and out-of-pocket payments experienced redistribution from the poor to the rich over the entire period.ConclusionChina’s healthcare financing has experienced redistribution from the poor to the rich during 10 years of progress toward the UHC. UHC improved access to and utilisation of healthcare in urban areas. The flat rate contribution mechanism should be renovated for URBMI, NRCMS and URRBMI.
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Hong, Won Chul, Jun Ho Jeong, and Kwang Chae Seo. "An Analysis on the Vertical Equity of non-residential real estate Assessment in Seoul." Residential Environment Institute Of Korea 14, no. 4 (November 17, 2016): 383–402. http://dx.doi.org/10.22313/reik.2016.14.4.383.

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Camporeale, Rosalia, Leonardo Caggiani, and Michele Ottomanelli. "Modeling horizontal and vertical equity in the public transport design problem: A case study." Transportation Research Part A: Policy and Practice 125 (July 2019): 184–206. http://dx.doi.org/10.1016/j.tra.2018.04.006.

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Hanafin, Sinead, Anna M. Houston, and Sarah Cowley. "Vertical equity in service provision: a model for the Irish public health nursing service." Journal of Advanced Nursing 39, no. 1 (July 2002): 68–76. http://dx.doi.org/10.1046/j.1365-2648.2002.02243.x.

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Ashik, Fajle Rabbi, Sadia Alam Mim, and Meher Nigar Neema. "Towards vertical spatial equity of urban facilities: An integration of spatial and aspatial accessibility." Journal of Urban Management 9, no. 1 (March 2020): 77–92. http://dx.doi.org/10.1016/j.jum.2019.11.004.

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Davari, M., E. Khorasani, and MR Maracy. "Horizontal and Vertical Financial Equity in Hospitalized Cardiovascular Patients; A Case Study in Iran." Value in Health 19, no. 7 (November 2016): A865—A866. http://dx.doi.org/10.1016/j.jval.2016.08.388.

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