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?
 
$\begin{array} { | l | c | c | } \hline { \text { Taxpayer } } & { \text { Salary } } & \text { Tatal Tax } \\\hline \text { Lucy } & 40,000 & \$ 4,500 \\\hline \text { Ricky } & 20,000 & \$ 4,500 \\\hline \text { Ethel } & 40,000 & \$ 4,500 \\\hline\end{array}$