Socially-Efficient Tax Reforms

Jean-Yves Duclos, Paul Makdissi (paul.makdissi@uottawa.ca) and Quentin Wodon

Cahiers de recherche from Université Laval - Département d'économique

Abstract:

We propose graphical methods to determine whether commodity-tax changes are "socially efficient", in the sense of improving social welfare or decreasing poverty for large classes of social welfare and poverty indices. We also derive estimators of critical poverty lines and economic efficiency ratios which can be used to characterize socially-efficient 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)
Date: 2002
New Economics Papers: this item is included in nep-ltv and nep-pbe
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (17)

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Persistent link: https://EconPapers.repec.org/RePEc:lvl:laeccr:0201

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