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Based on government data from 1993 to 2008, this chapter aims to compute and analyze the trends of inequity in interprovincial and regional per-student spending in China's compulsory education, and to ascertain the potential impact of changes in education financing policies. Appropriate inequity measures (Gini and Theil index and Gini decomposition, among others) are employed to provide a systematic picture of the trends. Main findings include: (1) all inequity measures show large and overall increased disparities among provinces and among regions, between 1993 and 2008. (2) However, a slight drop of spending inequity is observed at the primary education level around 2002 and a larger reduction in 2005 and on. There are more turning points in the trend of lower-secondary per-student spending among provinces. These patterns are consistent across different inequity measures and spending indicators (per-student total spending, per-student recurrent spending, and per-student nonpersonnel spending). (3) The trend toward more balanced resource allocation around 2002 and 2005 could be the impact from the Reform of Tax and Administrative Charges and the New Mechanism for Financing Rural Compulsory Education. An increased share of budgetary expenditure in determining total spending suggests that equalizing financing policies have the potential to induce a significant reduction in spending inequity. These findings may help policy makers to better understand and alter the extent of spending inequity in compulsory education. This is an original empirical study that systematically derives the spending inequity trends over a long period in China's compulsory education.

This chapter investigates the relationship between heterogeneous social preferences and charitable giving under alternative prices of giving and types of subsidies. Using 10 allocation decisions, we categorize participants’ social preferences as self-interested, inequity averse, or social surplus maximizing. In subsequent charitable giving treatments, analysis of within-person decision-making gives support for several predictions consistent with social preference types: social surplus maximizers are most likely to give to a charity that increases production; inequity averters give more to charity than do other groups; all preference types give more when the price of giving declines; and social surplus maximizers are more responsive to the price of giving than are inequity averters.

Purpose – All modern societies are marked by unequal relationships between dominant and subordinate groups. Given that dominant group members often have the resources to determine if and how inequities might be dealt with, it is important to know when and how dominant group members will respond to inequity.

Approach – In this chapter, we present a new framework for how individuals experience inequality: the inequality-framing model. According to the model, individuals distinguish between inequities of advantage and inequities of disadvantage, which is predicted to lead to different experiences of inequity. We then review prior literature that indicates that perceptions of ingroup advantage and outgroup disadvantage can influence when and how dominant group members will respond to inequity. We specifically investigate hierarchy-attenuating responses to inequity, such as support for affirmative action policies, and hierarchy-enhancing responses, such as denial of inequity, disidentification from the group, the motivated construal of inequity, and the motivated use of colorblind ideology.

Research and practical implications – The model suggests that researchers and practitioners alike would do well to pay attention not only to the magnitude of inequity, but also to the way in which it is described. Importantly, dominant group members are more likely to have the power over how inequalities are discussed, which has ramifications for their experience of and willingness to remedy inequity.

Originality – This chapter provides an overview of research indicating that how inequity is described – advantage or disadvantage – can have implications for how dominant group members experience and respond to inequity.

Purpose – Responding negatively to inequity is not a uniquely human trait. Some of our closest evolutionary ancestors respond negatively when treated less well than a conspecific. Comparative work between humans and other primates can help elucidate the evolutionary underpinnings of humans’ social preferences.

Methodology/approach – Results from studies of nonhuman primates, in particular chimpanzees and capuchin monkeys, are presented in comparison to human results that have been collected during economic game studies in humans, such as in the Ultimatum Game or Impunity Game.

Findings – Among nonhuman primates, a frequent behavioral reaction to inequity is to refuse to continue the interaction. While in some cases this response appears to be caused by the inequitable distribution, in others, it seems to be caused by another individual's inequitable behavior. While these reactions are similar to those of humans, this reaction does not appear to be a sense of fairness in the way that we think of it in humans. Neither nonhuman primate species alters their behavior when they are the benefited individual, and in an experimental situation, chimpanzees do not alter their behavior to obtain food for their partner as well as for themselves.

Originality/value of the chapter – Although there are differences between human and nonhuman primate responses, such studies allow us to better understand the evolution of our own responses to inequity. Given the strong behavioral reactions that even monkeys show to inequitable treatment, it is not surprising that humans are concerned with equity. Such comparisons increase understanding of issues such as healthcare disparities in humans.

The purpose of this paper is to decompose the inequities induced by the Nigerian health care financing sources and their effect on the income distribution. Inequities in health care financing sources are of immense policy concern particularly in developing countries such as Nigeria, where high-level income inequality exists, and the cost of medical care is generally financed out-of-pocket (OOP) due to limited access to health insurance.

The Duclos et al. decomposition model provided the theoretical framework for the study. Data were obtained from two waves of the Nigeria General Household Survey (GHS) panel, 2012–13 and 2015–16. The analysis covered 3,999 households in 2012–13 and 4,051 households in 2015–16. Two measures of health care financing: OOP payment and health insurance contribution (HIC) were used. The ability to pay measure was household consumption expenditure.

The major inequity issue induced by the OOP payments was vertical inequity. HICs created the problems of vertical inequity, horizontal inequity and reranking among households. Overall both health care financing options were associated with the worsening of income inequality both at the national and sectorial levels in the country. The operations of the NHIS need to be improved to ensuring improved health care coverage for the poor.

This paper fulfills an identified need to determine the income redistributive effects (REs) of the social health insurance (SHI) contribution at the national, urban and rural locations overtime.

Few studies have focussed on the situation of employees with physical disabilities from the perspective of human resources management – in particular on the career development expectations of this group. The purpose of this paper is to meet this need by focussing on individuals with physical disabilities in Andalusia (Spain). It analyzes three key aspects: whether the perception of discrimination is related to the perception of inequity due to their disabilities, with this relationship being moderated by gender; whether these perceptions of inequality and discrimination lead to feelings of dissatisfaction with the employing organization; and whether the perception of discrimination mediates the relationship between perceived inequity and job dissatisfaction.

Using the theoretical framework of organizational justice, regression analysis is applied to test the hypotheses in a population of 459 employed people with physical disabilities.

The results show that perceived discrimination is due to perceived inequity when peers who do not have a disability are used as comparative reference; however, this relationship is not moderated by gender. These perceptions of inequity and discrimination cause individuals to feel dissatisfaction in organizations, and a mediating effect is found for the perception of discrimination in professional development opportunities. The control variables considered, age and education, are not significant in the relationships studied.

An original and valued model is proposed to explain job dissatisfaction among employees with physical disabilities and the possibility of perceiving a dual disadvantage, in their possibilities for professional development. The model links together three variables that have not previously been linked all together in the literature – perceived inequity, perceived discrimination on the grounds of disability, and dissatisfaction – highlighting that perceived discrimination on the grounds of disability mediates the relationship between perceived inequity and dissatisfaction. This model can also examine whether a dual disadvantage is perceived owing to an individual's being a woman and having a disability, considering gender as a variable that moderates the relationship between perceived inequity and perceived discrimination on the grounds of disability.

The purpose of this study is to enhance the estimation of vertical and horizontal inequity within property valuation. Property taxation is a crucial source of finance for local government around the world – based on a presumptive tax base underpinned by estimates of property value, inaccurate real estate valuations used for such ad valorem or value-based property tax calculations potentially lead to a variety of costs, both financial and other, for tax payers and governments alike. More common are increased costs in time, staff and, in some cases, legal fees. Some governments are even bound by acceptability thresholds to promote fairness, equitability and overall government accountability with respect to valuation.

There exist a number of vertical inequity measurements that have undergone academic testing and scrutiny within the property tax industry since the 1970s. While these approaches have proved successful in detecting horizontal and vertical inequity, one recurring disadvantage pertains to measurement error/omitted variable bias, stemming largely from a failure to accurately account for location. A natural progression within property tax research is the application of a more spatially local weighted modelling approach to examine vertical and horizontal inequity. This research, therefore, specifies a geographically weighted regression (GWR) methodology to detect and measure vertical inequity in property valuations.

The findings show the efficacy of using more applied spatial approaches for vertical tax estimation and indeed the limitations of employing conditional mean estimates coupled with delineated boundaries for assessing property tax inequity. The GWR model findings highlight the more fluctuating nature of vertical inequity across the Belfast market for the apartment sector both in a progressive and regressive sense and at different magnitudes. Moreover, the results reveal spatial clustering in the effects and are indicative of systematic inequities related to location inferring that spatial (horizontal) tax inequities are not random. The findings further show increased GWR model predictability overall.

This research adds to the existing literature base for evaluating both vertical and horizontal inequity in value-based property taxation at the intra-neighbourhood level. This is accomplished by modifying the Birch–Sunderman approach by transforming the traditional OLS model architecture to a GWR model, thereby allowing coefficient estimates of inequity to vary not only across a jurisdiction, but also at a more local level, while incorporating property characteristic variables. This arguably allows assessors to identify specific geographical areas of concern, saving them money, time and resources on identifying, addressing and correcting for inequity.

The paper defines the concept of inequity in health care and reviews the various approaches to identify causal relationships which lead to inequitable health outcomes. Notably, the input and process of health care delivery, the medical and social need factors, the external environment and the indirect influences channeled through ‘mediating’ factors. It further proposes a comprehensive model which integrates the combined effects of the several categories of components involved in determining inequitable outcomes between groups and individuals. While not exhaustive, the model provides a systematic attempt to define and trace inequities in health and potential causes of such, in operational terms. It can be used, therefore, for practical measurement of levels of inequity in outcomes.

The purpose of this study is to answer the call for additional detailed research on factors that influence corporate social responsibility (CSR) authenticity by examining how the former is affected by the commonly reported CSR spending allocations expressed as percentages of annual profits. It integrates equity and attribution theories to propose a new construct of inequity perceptions to explain how CSR spending allocations influence CSR authenticity. Inequity perceptions form from smaller allocations that are perceived disproportionate compared to the potential reputational gains from the executed CSR communication, which, in turn, prompts lower authenticity inferences.

Three experiments were performed. Study 1 examines how different CSR spending allocations influence inequity perceptions and how the latter relate to CSR authenticity. Study 2 examines how inequity perceptions are affected by firm size. Study 3 examines whether psychological distance (being a customer or non-customer) affects information processing by predisposing customers to forming higher inequity perceptions.

Study 1 shows that lesser allocations produce higher inequity perceptions. Study 2 demonstrates that inequity perceptions are enhanced when numerically small allocations are reported by a large as opposed to a small firm. Study 3 shows that both customers and non-customers form similar inequity perceptions from smaller percentage allocations without support for the psychological distance effect.

This study shows that the percentage of profits allocated to CSR, as well as firm size, can affect authenticity inferences via inequity perceptions. These findings point to different implications of CSR communication that features percentage allocations that multiple firms may not be aware of.

Marketers can benefit from the reported findings by understanding when and how CSR communication that features percentage allocations may be counter-productive by generating lesser CSR authenticity.

This study provides a novel perspective on how consumers evaluate CSR authenticity in a marketplace where awareness of firms’ vested interests is increasing.

The purpose of this paper is to examine the impact of social and contractual enforcement on the performance of business-to-business relationship. The research also tests the mediating role of perceived inequity and coordination.

A survey methodology was used to obtain responses from 224 decision-makers at reseller organizations. The data were analyzed using structural equation modeling.

It was found that both social and contractual enforcement impact relationship performance. Perceived inequity and coordination are important moderators of those relationships, as social enforcement increases coordination and reduces perceived inequity, while contractual enforcement increases perceived inequity.

While previous studies examined enforcement impact on coordination and conflict, this study links it to relationship performance. Importantly, enforcement’s relationship with perceived inequity is also examined in the context of B2B relationship.