Poverty-reducing commodity tax reforms

Alessandro Santoro

A chapter in Inequality and Poverty, 2007, pp 301-316 from Emerald Group Publishing Limited

Abstract: Following Ahmad and Stern (1984) a number of papers have been devoted to the analysis and the application of revenue-neutral and welfare-enhancing marginal commodity tax reforms. A recent stream of literature has investigated poverty-reducing commodity tax reforms using specific poverty measures. Here we derive the conditions under which a revenue-neutral marginal commodity tax reform increases the mean income of the poor and generates Lorenz-dominance of post-tax with respect to pre-tax distribution of equivalent income among the poor. These conditions are easy to interpret and not particularly difficult to apply.

Date: 2007
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Persistent link: https://EconPapers.repec.org/RePEc:eme:reinzz:s1049-2585(06)14014-4

DOI: 10.1016/S1049-2585(06)14014-4

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