Abstract
The concept of horizontal inequality is generally used in economics to refer to the unequal treatment of equal individuals by the fiscal system. For example, an economic system can treat unequally two individuals who hold identical levels of production factors. The following note will present a method that allows us to identify the level of horizontal inequality of an economic system.
Acknowledgment
Paul Makdissi has benefitted from the support of SSHRC and FQRSC.