Pro-Poor Tax reforms, with an Application to Mexico

Jean-Yves Duclos, Paul Makdissi () and Abdelkrim Araar

No 0907E, Working Papers from University of Ottawa, Department of Economics

Abstract: This paper proposes a new methodology to test for whether indirect tax reforms are pro-poor. The methodology extends stochastic dominance techniques and enables identifying tax reforms that will necessarily be deemed absolutely or relatively pro-poor by a wide spectrum of poverty analysts. The statistical properties of the various estimators are also derived in order to make the method implementable using survey data. The methodology is used to assess the pro-poorness of possible reforms to Mexico’s indirect tax system. This leads to the identification of several possible pro-poor tax reforms in that country.

Keywords: Stochastic dominance; pro-poor changes; tax reforms; indirect taxation; poverty; Mexico (search for similar items in EconPapers)
JEL-codes: D12 D63 H21 I32 (search for similar items in EconPapers)
Pages: 34 pages
Date: 2009
New Economics Papers: this item is included in nep-dev and nep-pub
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (4)

Downloads: (external link)
http://sciencessociales.uottawa.ca/economics/sites ... mics/files/0907E.pdf (application/pdf)
Our link check indicates that this URL is bad, the error code is: 502 Bad Gateway (http://sciencessociales.uottawa.ca/economics/sites/socialsciences.uottawa.ca.economics/files/0907E.pdf [301 Moved Permanently]--> https://sciencessociales.uottawa.ca/economics/sites/socialsciences.uottawa.ca.economics/files/0907E.pdf)

Related works:
Working Paper: Pro-Poor Tax Reforms, with an Application to Mexico (2010)
Working Paper: Pro-Poor Tax Reforms, with an Application to Mexico (2009)
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:ott:wpaper:0907e

Access Statistics for this paper

More papers in Working Papers from University of Ottawa, Department of Economics Contact information at EDIRC.
Bibliographic data for series maintained by Aggey Semenov ().