id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
ftr-502	McDaniel, Paul R.; Repetti, James R.	Horizontal and Vertical Equity: The Musgrave/Kaplow Exchange	2022	16	.pdf	application/pdf	6248	299	63	[Vol. 1:10 movements in HE as a result of tax law changes; and (3) it is not likely that HE and VE add anything to the need to analyze tax changes in terms of basic tax policy objectives and indeed may conceal problems or lead policymakers astray as particular tax changes are considered. For example, if one proposed tax law change results in an excess VE cost of 6 and HE cost of 0 while the other result in an excess VE cost of 3 and HE cost of 3, both will have the same aggregate welfare cost of 6.	cache/ftr-502.pdf	txt/ftr-502.txt