SOCIALLY IMPROVING TAX REFORMS
Jean-Yves Duclos,
Paul Makdissi () and
Quentin Wodon
International Economic Review, 2008, vol. 49, issue 4, 1505-1537
Abstract:
This article 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 shows how estimators of critical poverty lines and economic efficiency ratios can be used to characterize socially improving tax reforms. The methodology is illustrated using Mexican data. Copyright © (2008) by the Economics Department of the University of Pennsylvania and the Osaka University Institute of Social and Economic Research Association.
Date: 2008
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Working Paper: Socially-Improving Tax Reforms (2004) 
Working Paper: Socially-Improving Tax Reforms (2004) 
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Persistent link: https://EconPapers.repec.org/RePEc:ier:iecrev:v:49:y:2008:i:4:p:1505-1537
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