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Poverty-Reducing Tax Reforms with Heterogeneous Agents
Jean-Yves Duclos (),
Paul Makdissi () and
Quentin Wodon ()
Journal of Public Economic Theory , 2005, vol. 7, issue 1, pages 107-116
Abstract:
The poverty impact of indirect tax reforms is analyzed using sequential stochastic dominance methods. This allows agents to differ in dimensions that cannot always be precisely captured within the usual money-metric indicators of living standards. Examples of such dimensions include household size and composition, temporal or spatial variation in price indices, and individual needs and "merits." Copyright 2005 Blackwell Publishing Inc..
Date: 2005
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