SOCIALLY IMPROVING TAX REFORMS

被引：13

作者：

Duclos, Jean-Yves ^{[1
]}

Makdissi, Paul

Wodon, Quentin

机构：

[1] Univ Laval, CIRPEE, Dept Econ, Ste Foy, PQ G1K 7P4, Canada

来源：

INTERNATIONAL ECONOMIC REVIEW | 2008年 / 49卷 / 04期

关键词：

D O I：

10.1111/j.1468-2354.2008.00520.x

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

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.

引用

页码：1505 / 1537

页数：33

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