Consider the Following Tax Rate Structures

Essay

Consider the following tax rate structures.Is it horizontally equitable? Why or why not? Is it vertically equitable? Why or why not?
$$\begin{array} { | l | r | r | } \hline { \text { Texpuyer } } & { \text { Salary } } & { \text { Tatal Tux } } \\\hline \text { Lucy } & 40,000 & 4,500 \\\hline \text { Ricky } & 20,000 & 4,500 \\\hline \text { Ethel } & 40,000 & 4,500 \\\hline\end{array}$$