id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
ftr-318	Repetti, James; Ring, Diane	Horizontal Equity Revisited	2022	29	.pdf	application/pdf	10321	482	57	Thus, while K-T make the case for application of traditional theories of tax justice, such as the benefit theory, to the design of a tax system, their discussion of the benefit and equal sacrifice theories does not support a role for HE. They argued that forms of distributive justice frequently applied by tax theorists to design tax systems — determining the tax based on ―benefit‖ received by taxpayers or requiring ―equal sacrifices‖ by taxpayers — were also useless in designing a tax system that seeks to achieve justice.	cache/ftr-318.pdf	txt/ftr-318.txt