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Between-Group Transfers and Poverty-Reducing Tax Reforms

Paul Makdissi () and Stéphane Mussard

Cahiers de recherche from CIRPEE

Abstract: In this paper, we propose the conception of within-group CD-curve, to apprehend the impact of indirect tax reforms on truncated distributions of consumption expenditures. This confers decision makers the ability to perform within-group transfers as well as between-group transfers to reduce poverty in particular groups or to obtain an overall poverty alleviation. Between-group transfers are implemented in order to introduce a fairness element into the indirect tax framework, allowing to test for the robustness of reducing-tax reforms, for any order of stochastic dominance.

Keywords: Between-group redistribution; CD-curves; Stochastic dominance of order s; Tax reforms (search for similar items in EconPapers)
JEL-codes: D63 H20 (search for similar items in EconPapers)
Date: 2006
New Economics Papers: this item is included in nep-pbe and nep-soc
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (6)

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Related works:
Working Paper: Between-Group Transfers and Poverty-Reducing Tax Reforms? (2008) Downloads
Working Paper: Between-Group Transfers and Poverty-Reducing Tax Reforms (2006) Downloads
Working Paper: Between-Group Transfers and Poverty-Reducing Tax Reforms (2006) Downloads
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Persistent link: https://EconPapers.repec.org/RePEc:lvl:lacicr:0642

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