Which of the following statements about horizontal equity is false?
A) Horizontal equity focuses on a rational and impartial measurement of the tax base.
B) Horizontal equity focuses on the measurement of taxpayers' ability to pay.
C) If persons with equal ability to pay a tax owe an equal amount of tax, the tax is horizontally equitable.
D) None of these choices are false.

Question

Quizplus · Accepted Answer

Horizontal equity is a principle in taxation that states individuals with similar income or ability to pay should owe the same amount in taxes, emphasizing fairness in tax burden distribution. All provided statements accurately reflect aspects of horizontal equity, including its focus on impartial measurement of the tax base and the ability to pay, as well as the criterion for a tax to be considered horizontally equitable.

Which of the Following Statements About Horizontal Equity Is False