TERMIUM Plus®

The Government of Canada’s terminology and linguistic data bank.

EQUITE HORIZONTALE [1 record]

Record 1 2016-02-29

English

Subject field(s)
  • Taxation
DEF

The equitable tax treatment of persons with the same level of income or capital but who differ in other relevant respects.

CONT

One of the basic criteria of a good tax system is that individuals with the same income should pay the same amount of tax. This criterion is often referred to as horizontal equity. As a result of tax expenditures, however, individuals with the same income may pay widely differing amounts of tax.

French

Domaine(s)
  • Fiscalité
DEF

L'équité du régime fiscal appréciée au regard de personnes disposant de revenus et de patrimoines de montants semblables, mais dont la situation diffère sous d'autres aspects.

CONT

À revenu égal, impôt égal : ce principe, qui exprime la notion dite d'«équité horizontale», est une exigence fondamentale de tout bon régime fiscal. Or, les dépenses fiscales font que deux personnes ayant le même revenu peuvent payer des impôts extrêmement différents.

Spanish

Campo(s) temático(s)
  • Sistema tributario
CONT

... el sistema fiscal debe basarse en normas de equidad. Esta exigencia de equidad o justicia es doble: horizontal (misma presión tributaria para iguales rentas) y vertical ...

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