Marginal commodity tax reforms: a survey

Alessandro Santoro

Public Economics from University Library of Munich, Germany

Abstract: We summarize the main features and results of the literature on marginal commodity tax reforms as initiated by Ahmad and Stern (1984) and developed further by Yitzhaki and Thirsk (1990). We establish new links with other fields of research, namely the literature on the use of equivalence scales and the one on poverty measurement. We also critically examine some issues associated with the implementation of marginal tax reforms, with special refernce to the estimation of welfare weights and of revenue effects.

Keywords: Commodity; taxation; inequality; poverty (search for similar items in EconPapers)
JEL-codes: H21 (search for similar items in EconPapers)
Pages: 22 pages
Date: 2005-08-30
Note: Type of Document - pdf; pages: 22
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (15)

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https://econwpa.ub.uni-muenchen.de/econ-wp/pe/papers/0508/0508017.pdf (application/pdf)

Related works:
Journal Article: MARGINAL COMMODITY TAX REFORMS: A SURVEY (2007)
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Persistent link: https://EconPapers.repec.org/RePEc:wpa:wuwppe:0508017

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