Unequal tax rates for different income levels and discrimination based on race or gender in tax policies would be failures of the horizontal equity concept.
The concept of horizontal equity in taxation refers to the idea that individuals in similar economic situations should be treated equally when it comes to tax burdens. However, unequal tax rates for different income levels would be a failure of the horizontal equity concept, as it would violate the principle of treating individuals in similar economic situations equally. Discrimination based on race or gender in tax policies would also be a failure of horizontal equity.
On the other hand, equal tax burden for all individuals regardless of income would be an example of horizontal equity, as it treats individuals equally regardless of their income levels. A progressive tax system based on income levels would also align with the horizontal equity concept, as it takes into account the ability to pay principle by imposing higher tax rates on higher income earners.