SOCIALLY IMPROVING TAX REFORMS

• 成果类型: Article
• 署名作者: Duclos, Jean-Yves; Makdissi, Paul; Wodon, Quentin
• 署名单位: Laval University; University of Ottawa
• 刊物名称: INTERNATIONAL ECONOMIC REVIEW
• ISSN/ISSBN: 0020-6598
• DOI: 10.1111/j.1468-2354.2008.00520.x
• 发表日期: 2008
• 页码: 1505-1537
• 关键词: consumption dominance curves; stochastic-dominance; poverty orderings; Welfare dominance; income distributions; Indirect taxation; INEQUALITY; index

摘要

This article proposes graphical methods to determine whether commodity tax changes are socially improving, in the sense of improving social welfare or decreasing poverty for large classes of social welfare and poverty indices. It also shows how estimators of critical poverty lines and economic efficiency ratios can be used to characterize socially improving tax reforms. The methodology is illustrated using Mexican data.