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Evaluating Impact Effects of Tax Reforms

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  • Lambert, Peter J
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    Abstract

    This survey paper provides coverage of the inputs from the theory side which go into the empirical analysis of impact effects of tax reforms. Inequality, social welfare, progressivity and horizontal inequity effects are considered. The value judgements inherent in selecting the target group for analysis, specifying welfare through household utility, equivalizing incomes and otherwise incorporating differences in household needs into utilitarian analysis, are all explained. The evaluation procedures described include dominance checks and index comparisons. The inequality and social welfare tests are also applicable to other comparisons of income distribution. Standard computer software to sort, cumulate and compute covariances is all that is required to undertake the necessary computations using microdata. Copyright 1993 by Blackwell Publishers Ltd

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    Bibliographic Info

    Article provided by Wiley Blackwell in its journal Journal of Economic Surveys.

    Volume (Year): 7 (1993)
    Issue (Month): 3 (September)
    Pages: 205-42

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    Handle: RePEc:bla:jecsur:v:7:y:1993:i:3:p:205-42

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    Web page: http://www.blackwellpublishing.com/journal.asp?ref=0950-0804

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    Cited by:
    1. Cornwell, A. & Creedy, J., 1995. "CArbon Taxation, Prices and Inequality in Australia," Department of Economics - Working Papers Series 481, The University of Melbourne.
    2. Alain Trannoy & Jerry Rafaliarison & Rachel Loquet, 1993. "L'évolution du caractère égalitaire du prélèvement fiscalo-social sous la cinquième République : un complément," Économie et Prévision, Programme National Persée, vol. 110(4), pages 81-104.
    3. Rolf Aaberge, 2009. "Ranking intersecting Lorenz curves," Social Choice and Welfare, Springer, vol. 33(2), pages 235-259, August.
    4. Paul Makdissi & Quentin Wodon, 2000. "Consumption Dominance Curves: Testing for the Impact of Tax Reforms on Poverty," Cahiers de recherche 00-05, Departement d'Economique de la Faculte d'administration à l'Universite de Sherbrooke.
    5. Makdissi, Paul & Wodon, Quentin, 2002. "Consumption dominance curves: testing for the impact of indirect tax reforms on poverty," Economics Letters, Elsevier, vol. 75(2), pages 227-235, April.
    6. Essama-Nssah, B., 2008. "Assessing the redistributive effect of fiscal policy," Policy Research Working Paper Series 4592, The World Bank.
    7. Sehili, Saloua & Wodon, Quentin, 2008. "Analyzing the Potential Impact of Indirect Tax Reforms on Poverty with Limited Data: Niger," MPRA Paper 11074, University Library of Munich, Germany.
    8. Davies, James B. & Hoy, Michael, 2002. "Flat rate taxes and inequality measurement," Journal of Public Economics, Elsevier, vol. 84(1), pages 33-46, April.

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