A Two-Dimensional Criterion for Tax Policy Evaluation. A Primer from the Reform of Personal Income Taxation in Russia

Denis Nekipelov
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Denis Nekipelov: Duke University, Institute for the Economy in Transition

Public Economics from University Library of Munich, Germany

Abstract: The comparison of different tax schedules is a problem of high dimensionality. In the current paper it is proved that under very general assumptions a utilitarian welfare function and an inequality index compose a sufficient statistic for the after-tax welfare distribution, reducing significantly the dimensionality of the decision problem. The criterion was used to compare tax schedules before and after the reform of the Personal Income Tax and social taxation in Russian Federation.

Keywords: welfare comparisons; tax reform; excess burden. (search for similar items in EconPapers)
JEL-codes: H21 H22 (search for similar items in EconPapers)
Pages: 12 pages
Date: 2004-05-27
New Economics Papers: this item is included in nep-cis and nep-pbe
Note: Type of Document - doc; pages: 12
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