Socially-Improving Tax Reforms

Jean-Yves Duclos (), Paul Makdissi () and Quentin Wodon ()

Cahiers de recherche from CIRPEE

Abstract: This paper 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 derives estimators of critical poverty lines and economic efficiency ratios which can be used to characterize socially-improving tax reforms. The statistical properties of the various estimators are derived in order to make the method implementable using survey data. The methodology is illustrated using a recently-proposed reform of the Mexican Valued Added Tax system.

Keywords: Social Welfare; Poverty; Efficiency; Tax Reform; Stochastic Dominance (search for similar items in EconPapers)
JEL-codes: D12 D63 H21 I32 (search for similar items in EconPapers)
New Economics Papers: this item is included in nep-edu, nep-ltv, nep-mic, nep-pbe and nep-pub
Date: 2004
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Related works:
Working Paper: Socially-Improving Tax Reforms (2004)
Journal Article: SOCIALLY IMPROVING TAX REFORMS (2008)
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Persistent link: http://EconPapers.repec.org/RePEc:lvl:lacicr:0401

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