What is the correct classification of the following pericyclic reaction? 
Definitions:
Horizontal Equity
The principle that individuals or entities in similar financial situations should be treated equally by the tax system or other public policies.
Tax Burdens
The total amount of taxes imposed on an individual or business by a government entity.
Ability to Pay
A principle suggesting that those with greater financial resources should contribute more in taxes.
Economic Income
The total amount of monetary or other benefits received over a period, including wages, rents, interest, and profits, considering both realized and unrealized changes in value.
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