Differences between vertical equity and horizontal equity in income tax collection. Vertical equity means collecting income tax in a way that is linked to taxpayers' income levels, so higher income taxpayers pay more tax. Horizontal equity means taxpayers with similar incomes should pay similar amounts of tax.
Differences between vertical equity and horizontal equity in income tax collection. Vertical equity means collecting income tax in a way that is linked to taxpayers' income levels, so higher income taxpayers pay more tax. Horizontal equity means taxpayers with similar incomes should pay similar amounts of tax.
Differences between vertical equity and horizontal equity in income tax collection. Vertical equity means collecting income tax in a way that is linked to taxpayers' income levels, so higher income taxpayers pay more tax. Horizontal equity means taxpayers with similar incomes should pay similar amounts of tax.