Taxation equity may be classified into horizontal equity, where people who are in the same economic position should be taxed the same, and vertical equity, where those who differ economically should be treated differently. In the New Zealand income tax, the vertical equity norm has primarily been achieved by progressive tax rates, and by family-friendly adjustments. Given that the income tax intentionally discriminates between taxpayers on the basis of taxpayer-specific characteristics such as income level and domestic situation, the question arises as to how the New Zealand income tax in its successive manifestations has been justified as fair; that is, what vertical equity in the New Zealand income tax looked like and how it was justified. This thesis considers the practice of the New Zealand income tax since its introduction in 1891 until 1984. By illuminating an employee’s lived experience of the income tax, it illustrates what taxation fairness actually looked like in practice, and contrasts this with the rhetoric of those responsible for the tax. It concludes that the reality of external events, rather than the rhetoric of taxation fairness, appears to have been the main driver of taxation practice. By focusing attention on the experience of the taxpayer, rather than merely on aggregated taxation data, legislative provisions or political discussion, the thesis permits the political rhetoric or fairness to be assessed against the fiscal impact on personal taxpayers. The thesis commences by reviewing certain influences on New Zealand income tax thought: from religion, antiquity, and more particularly from certain key British philosophers. It finds that despite their importance, these do not provide a clear direction for taxation policy. The thesis then shifts from philosophical discussions of what constitutes a fair tax to look at what the income tax actually looked like in the case of a wage or salary earner. It adopts an inductive approach by calculating the effect of the income tax legislation on employees at three income levels and in three domestic situations. The resulting nine cases demonstrate how taxpayers were distinguished for the purposes of vertical equity. Returning to the sources, this thesis then reviews contemporary Parliamentary Debates and Reports for evidence of how Parliament justified the practice of vertical equity in the income tax. Despite frequent appeals to fairness or equity, no clear basis was found. Rather, significant changes to the income tax, and thus to the practice of vertical equity, largely reflected pragmatic responses to political or economic events. Yet once such crises had passed, the income tax, and vertical equity in that tax, did not revert to the pre-crisis shape, but rather conformed to a new paradigm.

This research examines the horizontal and vertical equity of public school funding in the Commonwealth of Virginia from 2004 to 2018. This study analyzed and measured the horizontal and vertical equity funding allocations across each reporting division in the Commonwealth of Virginia from FY2004 to FY2018 in two-year increments reflective of the final year in each biennium where the local composite index (LCI) is calculated. Data were collected for the 132 reporting divisions in the Commonwealth of Virginia including funding amounts, student counts, categorical counts, and average daily membership. Weights were applied to specific groups within the study (i.e., economically disadvantaged students, special education students, and English language learners) in order to obtain vertical equity measures. The chosen measures of wealth neutrality and fiscal equity were range, restricted range, restricted range ratio, coefficient of variation, the Theil Index, the Pearson Correlation, regression, slope, elasticity, the Gini Coefficient, and the McLoone Index. At fixed intervals reflecting FY2004, 2006, 2008, 2010, 2012, 2014, 2016 and 2018, the measures were used to analyze the selected data points for each district across the Commonwealth of Virginia with both unweighted and weighted values. The information from these analyses will help inform researchers and educational leaders about the current state of equity for divisions across the Commonwealth of Virginia. Furthermore, it will inform stakeholders about whether or not horizontal and vertical fiscal equity measures have increased or decreased in the selected fiscal years for the Commonwealth of Virginia. / Doctor of Education / This research examines the equity of public school funding in the Commonwealth of Virginia from 2004 to 2018 two different ways. First, the research measures equity where every student is mathematically identical, which is how funding currently works; this is called horizontal equity. The second measure of equity in this research applies mathematical weights of different amounts to students with different classifications that historically cost more to educate (i.e., economically disadvantaged students, special education students, and English language learners) (Berne and Stiefel, 1984; Verstegen and Knoeppel, 2012); this is referred to as vertical equity. This study analyzed and measured the horizontal and vertical equity funding allocations across each reporting division in the Commonwealth of Virginia from fiscal year 2004 to fiscal year 2018 in two-year increments. This is because every two years, the amount of funding a division receives is recalculated as is the division's ability to pay, also known as the local composite index (LCI). For the purposes of this study, the final year of each two-year cycle was analyzed. Data were collected for the 132 reporting divisions in the Commonwealth of Virginia including funding amounts, student counts, categorical counts, and average daily membership. Weights were applied to specific groups within the study (i.e., economically disadvantaged students, special education students, and English language learners) in order to obtain vertical equity measures. The chosen measures of wealth neutrality and fiscal equity were range, restricted range, restricted range ratio, coefficient of variation, the Theil Index, the Pearson Correlation, regression, slope, elasticity, the Gini Coefficient, and the McLoone Index. At fixed intervals reflecting FY2004, 2006, 2008, 2010, 2012, 2014, 2016 and 2018, the measures were used to analyze the selected data points for each district across the Commonwealth of Virginia with both unweighted and weighted values. The information from these analyses will help inform researchers and educational leaders about the current state of equity for divisions across the Commonwealth of Virginia. Furthermore, it will inform stakeholders about whether or not horizontal and vertical fiscal equity measures have increased or decreased in the selected fiscal years for the Commonwealth of Virginia.

No description available.

This quantitative study examined state and local funding and district spending patterns for English language learning (ELL) students in Texas. The purpose of this study was to examine the vertical equity of the state public school funding system from 1997-2007 for purchasing educational resources for ELL students. Vertical equity was operationalized through a research-based framework that places ELL students at risk of academic failure. Regression analysis examined vertical equity through (a) the extent to which the quantity of ELL students within districts predicted the TPSFM funding output for ELL students in districts over 10 years and (b) the extent to which, when districts are grouped by like-sized populations of ELL students within each of the 10 years, the quantity of ELL students within districts with like-sized populations of ELL students predicted the TPSFM funding output for ELL students. The findings revealed that from 1997-2007, the ELL student funding component was not found to be a statistically significant predictor for district spending on ELL students in any given Texas district. The present study therefore concludes with a discussion of policy implications and recommendations for further study. Within the current punitive culture for student assessment results and annual yearly progress measures, these findings indicate that programs serving ELL students may be constrained to produce results in areas where they are not equitably funded to be able to do so. In the daily life of school operations, teachers and administrators may be well aware that the state's mechanism does not supply adequate funding for the education of ELL students, therefore the results of this study may serve policy makers to clearly see the elephant of inequitable funding standing in the classroom.

Tennessee is experiencing a budget crisis related to the dollar amount per-pupil expended on kindergarten- through 12th-grade education when compared to other states. Public schools across America are operating in a time of increased expectations. Recent legislative initiatives at both the state and federal level have created new systems of testing and performance standards that will hold schools and teachers accountable for students' achievement. Given the rapid changes that are being made, many state policymakers have noted the importance of designing better financial schemes for public schools with sufficient resources to meet the demand for better education; however, funding and accountability are difficult when creating an alignment between the two. Issues surrounding the financing of public education are complicated. Whereas a quality education is universally understood to be an essential component of students' development and social mobility, the specific policies surrounding the allocation of funds to school districts in Tennessee are complex and based on formulas that are often only understood by experts. The purpose of this qualitative study was to explore the perceptions of various school directors and administrators in both small and large systems across the state as to the best way to fund kindergarten- through 12th-grade education in a more adequate and equitable manner. Data were collected through audio-taped interviews and transcribed for inductive analysis. The participants' perceptions about their level of satisfaction of the current Basic Education Program's (BEP) funding of kindergarten- through 12th-grade education in Tennessee were very favorable. Fewer than 90% of school district officials agreed that there should be an established set of criteria that define a standard of adequacy. Because some schools need more money than others do, participants said this inability to raise sufficient revenue must be addressed through state legislation. All 20 participants stated that equity and adequacy remained a problem in the BEP and each gave suggestions and identified some areas in which to begin correcting the discrepancies. All 20 participants said that they thought the BEP was a much better funding mechanism, overall, than the old Tennessee Foundation Program (TFP) for both large and small systems.

No description available.

One perceived deficiency in the tax system is its unfairness (inequity). One area in which unfairness has been alleged is the favoritism shown toward homeowners. The focus of this study was on the effects of homeowner preferences on the Federal tax system. The overall impact of homeowner preferences can be said to produce three major results—loss of revenue, reduction in horizontal equity, and reduction in vertical equity.

The Texas state gas tax has been 20.0 cents per gallon since 1991, and the federal gas tax has been 18.4 cents per gallon since 1993. The gas tax is not only stagnant, but depreciating in value due to inflation. Thus, damage is being done to the infrastructure but the money needed to maintain and improve roadways is not being adequately generated. One proposed alternative to the gas tax is the creation of a vehicle miles traveled (VMT) fee; with equity being a crucial issue to consider. This research used 2009 National Household Travel Survey (NHTS) Texas data to consider the equity impacts surrounding four VMT fee scenarios. Data were filtered and weighted to reflect results representative of Texas vehicle-owning households in 2008. Each scenario was run both statically and dynamically under the assumption that the VMT fee would replace the state gas tax. An assessment of the relative vertical equity of each scenario was made by calculating the Gini Coefficient associated with the proportion of state gas tax or VMT fee revenue generated by each household income level quintile. Results indicate that all VMT fee scenarios are essentially as equally vertically equitable than the current state gas tax system. Scenario 4 was designed to be inherently horizontally equitable because the per mile fee associated with each roadway type (urban or rural) was assessed to all vehicles driven on these roadway types at a rate calculated to generate needed funds to address the mobility and infrastructure needs of that roadway type. Scenario 3, a scenario favoring vehicles with high fuel efficiency, was found to be the least horizontally equitable. Scenarios 2-4 were able to generate additional revenue desired to meet the infrastructure and mobility needs of Texas set forth by the 2030 Texas Transportation Needs Committee. The large fee increase necessary to achieve the desired additional revenue may not be popular or possible. However, an evaluation of the philosophy governing each scenario designed to generate additional revenue is informative when it comes to equity impacts. No one VMT fee scenario affects all household income levels and geographic locations uniformly and it was not the goal of this research to design an equitable VMT fee scenario. Rather, the effect of each scenario on 2008 Texas vehicle-owning households disaggregated by household income level and geographic location are presented and left to the discretion of elected officials to decide which VMT fee, if any, would be best for their constituents.

通常在談論健康照護的公平性時，主要分成垂直公平與水平公平兩種。在健康照護財務面的垂直公平意指有較高所得或經濟能力者，應支付較高的保費；水平公平意指，有相同所得或經濟能力者，應支付相同的保費。在健康照護提供面的垂直公平意為有不同需要者，應有不同的治療；水平公意為有相同需要者，應有相同的治療。然而由於提供面的垂直公平較難界定其程度，故多數學者在提供面僅談水平面，而本研究亦採相同的論點來分析被保險人在保費負擔與其醫療費用支出之公平性問題。 本研究資料係採用鄭文輝教授等在1996、1997年研究之原始資料，包括85年度的健保承保檔、醫療利用紀錄檔及財稅資料中心之綜合所得稅檔。利用逐步迴歸或probit二分法迴歸方式進行保險對象自付保費負擔與其醫療費用支出之間的公平性探討。 本研究實證結果簡述如下： 一、在被保險人自付保費負擔公平性方面，存在違反垂直公平或水平公平的情況，可能之原因如下： 1.投保金額分級表的上下限差距過小，使所得愈高，其保費增加的比例形成累退。 2.在投保金額分級表中每一等級仍有上下限之規定。 3.三類投保金額過低，與其所得分配差異過大。 4.眷口數計費採論口計費，而通常所得愈低，眷口數有愈多的現象，故論口計費將使得所得較低者之保費負擔加重或同樣所得水準者，負擔不相同的保費情形。 5.各類目均適用同一費率，且同一類目之自付比率均相同，無法有效發揮所得重分配效果。 二、個人醫療費用支出的差異及其與保費或所得高低之間的公平性 1.門診費用受到所得因素影響，個人所得愈高，門診費用有愈高的現象；且因為重症而就醫者仍為少數，以其他一般症狀就醫者仍占多數。 2.重症患者或罹患十大死因患者，多以所得較低或保費較低者居多，顯示全民健保的開辦，確實為較低收入者或較弱勢族群減輕就醫上之財務負擔。 3.由於男性罹患重症之比率較女性高，故雖然女性的門診次數與費用較男性高，但在個人總醫療費用上均以男性較高，可能與其生活、就醫習慣有關；而隨著年齡的增加，個人醫療利用情形與費用均逐漸增加，但對於中壯年人口之男性而言，個人醫療費用有逐漸上升趨勢，值得注意。 故對我國全民健保之政策性建議，為使所得重分配的效果得以發揮，在保費負擔方面，建議提高投保金額分級的上下限差距，且縮短等級之間的上下限，分級數愈多，愈能表現出公平性；眷口數計費改採論被保險人計費；三類投保金額與自付比率應調高。在醫療費用分配方面，為抑制所得較高或保費負擔較多者對醫療資源的不當利用，本文建議改採定率部分負擔、改善城鄉醫療資源分配，保障內容改採保大不保小，抑制不必要及小額的醫療支出，讓社會保險的自助、互助及他助精神得以發揮。 未來期能利用數年的歷年資料，來分析個人或家戶在時間上之所得、保費負擔與醫療費用支出三者之間的分配情形，以更能深入瞭解政策之改變，帶來之效果。 / Equity is widely acknowledged to be an important policy objective in the health care field. The principle comes in two versions: a horizontal version (persons in equal need should be treated the same) and a vertical version (persons with greater needs should be treated more favourably the those with lesser needs). The purpose of this study is to investigate the equity between the insurees’ premium burden and their medical care expenditures in Taiwan's National Health Insurance Scheme. The sample combines two sets of data, which are data for the insured and their dependents’ premiums and medical expenditures of utilization obtained from the Bureau of NHI ; individual income tax return data obtained from the Data Processing Center of the Ministry of Finance. According the data, we will be able to use the regression model of stepwise and probit methods to analysis the purpose of this study. The major findings are twofold: First, at present the regulations in the premium exists the horizontal and vertical the inequity, so the system can't bring the income replaecment, About medical dilvery, NHI is favorable person lower-income. To achieve ability to pay, the gap between the upper and bottom of insured payroll-related amount class should be lengthened. And to lighten the burden of insuree with dependents. Second, in the medical delivery deductible amounts paid by beneficiaries will be changed from fixed amounts to fixed rate to control the wasting medical resource.