%0 Report %A Blumkin, Tomer %A Margalioth, Yoram %A Sadka, Efraim %T On Vertically Challenged and Horizontal Equity – Reassessing Anti-Discrimination Rules %D 2004 %8 2004 Apr %I Institute of Labor Economics (IZA) %C Bonn %7 IZA Discussion Paper %N 1125 %U https://www.iza.org/publications/dp1125 %X We consider a model of prejudice-driven discrimination, where the advantaged 'tall' discriminate against the disadvantaged 'short'. We employ an egalitarian social welfare function to compare anti-discrimination legal rules with a non-discriminatory ('height-blind') income tax. %K horizontal equity %K optimal taxation %K discrimination