Between-Group Transfers and Poverty-Reducing Tax Reforms
Paul Makdissi () and
Stéphane Mussard
No 2006-10, IRISS Working Paper Series from IRISS at CEPS/INSTEAD
Abstract:
In this paper, we propose the conception of within-group CD-curve, to apprehend the impact of indirect tax reforms on truncated distributions of consumption expenditures. This confers decision makers the ability to perform within-group transfers as well as between-group transfers to reduce poverty in particular groups or to obtain an overall poverty alleviation. Between-group transfers are implemented in order to introduce a fairness element into the indirect tax framework, allowing to test for the robustness of reducing-tax reforms, for any order of stochastic dominance.
Keywords: CD-curve; redistribution; stochastic dominance; tax reforms (search for similar items in EconPapers)
JEL-codes: D63 H20 (search for similar items in EconPapers)
Pages: 19 pages
Date: 2006-11
New Economics Papers: this item is included in nep-pbe and nep-pub
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Citations: View citations in EconPapers (7)
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Related works:
Working Paper: Between-Group Transfers and Poverty-Reducing Tax Reforms? (2008) 
Working Paper: Between-Group Transfers and Poverty-Reducing Tax Reforms (2006) 
Working Paper: Between-Group Transfers and Poverty-Reducing Tax Reforms (2006) 
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Persistent link: https://EconPapers.repec.org/RePEc:irs:iriswp:2006-10
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