Horizontal equity is achieved when individuals of the same economic capacity pay the same amount of taxes over a given period.

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Horizontal equity is the principle that individuals with similar economic capabilities should pay the same amount of taxes over a given period, regardless of other demographic factors such as age, gender, or ethnicity. This means that taxpayers with the same income, for example, would be expected to contribute the same proportion of their income to taxes, regardless of other individual characteristics. Achieving horizontal equity is one goal of tax policy and can help ensure a fair and just distribution of the tax burden.

Horizontal Equity Is Achieved When Individuals of the Same Economic