@article {1971031,
	title = {Measuring Horizontal Equity:  A Regression Approach},
	journal = {Journal of the American Taxation Association},
	volume = {14},
	year = {1992},
	month = {1992},
	pages = {123-133},
	keywords = {Accounting},
	author = {Frischmann,Peter and Grasso,Larry P.}
}