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Poverty-Reducing Tax Reforms with Heterogeneous Agents

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  • JEAN-YVES DUCLOS
  • PAUL MAKDISSI
  • QUENTIN WODON

Abstract

The poverty impact of indirect tax reforms is analyzed using sequential stochastic dominance methods. This allows agents to differ in dimensions that cannot always be precisely captured within the usual money-metric indicators of living standards. Examples of such dimensions include household size and composition, temporal or spatial variation in price indices, and individual needs and "merits." Copyright 2005 Blackwell Publishing Inc..

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Bibliographic Info

Article provided by Association for Public Economic Theory in its journal Journal of Public Economic Theory.

Volume (Year): 7 (2005)
Issue (Month): 1 (02)
Pages: 107-116

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Handle: RePEc:bla:jpbect:v:7:y:2005:i:1:p:107-116

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  1. Makdissi, Paul & Wodon, Quentin, 2002. "Consumption dominance curves: testing for the impact of indirect tax reforms on poverty," Economics Letters, Elsevier, Elsevier, vol. 75(2), pages 227-235, April.
  2. Kakwani, Nanak, 1980. "On a Class of Poverty Measures," Econometrica, Econometric Society, Econometric Society, vol. 48(2), pages 437-46, March.
  3. Jenkins, Stephen P & Lambert, Peter J, 1993. "Ranking Income Distributions When Needs Differ," Review of Income and Wealth, International Association for Research in Income and Wealth, International Association for Research in Income and Wealth, vol. 39(4), pages 337-56, December.
  4. Duclos, Jean-Yves & Makdissi, Paul & Wodon, Quentin, 2002. "Socially-Efficient Tax Reforms," Cahiers de recherche, Université Laval - Département d'économique 0201, Université Laval - Département d'économique.
  5. Atkinson, A B, 1992. "Measuring Poverty and Differences in Family Composition," Economica, London School of Economics and Political Science, London School of Economics and Political Science, vol. 59(233), pages 1-16, February.
  6. Foster, James & Greer, Joel & Thorbecke, Erik, 1984. "A Class of Decomposable Poverty Measures," Econometrica, Econometric Society, Econometric Society, vol. 52(3), pages 761-66, May.
  7. Ahmad, Ehtisham & Stern, Nicholas, 1984. "The theory of reform and indian indirect taxes," Journal of Public Economics, Elsevier, Elsevier, vol. 25(3), pages 259-298, December.
  8. Duclos, J. & Makdissi, P., 1999. "Sequential Stochastic Dominance and the Robustness of Poverty Orderings," Papers, New South Wales - School of Economics 99/6, New South Wales - School of Economics.
  9. Atkinson, Anthony B & Bourguignon, Francois, 1982. "The Comparison of Multi-Dimensioned Distributions of Economic Status," Review of Economic Studies, Wiley Blackwell, Wiley Blackwell, vol. 49(2), pages 183-201, April.
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  11. Sen, Amartya, 1997. "On Economic Inequality," OUP Catalogue, Oxford University Press, Oxford University Press, number 9780198292975, October.
  12. Fishburn, Peter C. & Willig, Robert D., 1984. "Transfer principles in income redistribution," Journal of Public Economics, Elsevier, Elsevier, vol. 25(3), pages 323-328, December.
  13. Clark, Stephen & Hemming, Richard & Ulph, David, 1981. "On Indices for the Measurement of Poverty," Economic Journal, Royal Economic Society, Royal Economic Society, vol. 91(362), pages 515-26, June.
  14. Yitzhaki, Shlomo & Slemrod, Joel, 1991. "Welfare Dominance: An Application to Commodity Taxation," American Economic Review, American Economic Association, American Economic Association, vol. 81(3), pages 480-96, June.
  15. Ahmad,Etisham & Stern,Nicholas, 1991. "The Theory and Practice of Tax Reform in Developing Countries," Cambridge Books, Cambridge University Press, Cambridge University Press, number 9780521397421.
  16. Besley, Timothy J & Kanbur, S M Ravi, 1988. "Food Subsidies and Poverty Alleviation," Economic Journal, Royal Economic Society, Royal Economic Society, vol. 98(392), pages 701-19, September.
  17. Mayshar, Joram & Yitzhaki, Shlomo, 1995. "Dalton-Improving Indirect Tax Reform," American Economic Review, American Economic Association, American Economic Association, vol. 85(4), pages 793-807, September.
  18. Buhong Zheng, 1999. "On the power of poverty orderings," Social Choice and Welfare, Springer, Springer, vol. 16(3), pages 349-371.
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Citations

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Cited by:
  1. Arthur Charpentier & Stephane Mussard, 2010. "Income Inequality Games," Cahiers de recherche, Departement d'Economique de la Faculte d'administration à l'Universite de Sherbrooke 10-03, Departement d'Economique de la Faculte d'administration à l'Universite de Sherbrooke.
  2. Paul Makdissi & Quentin Wodon & Yannick Therrien, 2005. "Public Transfers, Equivalence Scales and Poverty in Canada and the United States," Cahiers de recherche, Departement d'Economique de la Faculte d'administration à l'Universite de Sherbrooke 05-04, Departement d'Economique de la Faculte d'administration à l'Universite de Sherbrooke.
  3. Wasiu Adekunle Are, 2012. "Poverty-Reducing Directions of Indirect Marginal Tax Reforms in Ireland," Working Papers, School Of Economics, University College Dublin 201230, School Of Economics, University College Dublin.
  4. Garcia-Diaz, Rocio & Sosa-Rub, Sandra G., 2011. "Analysis of the distributional impact of out-of-pocket health payments: Evidence from a public health insurance program for the poor in Mexico," Journal of Health Economics, Elsevier, Elsevier, vol. 30(4), pages 707-718, July.
  5. Pene Kalulumia & Denis Bolduc, 2004. "Generalized Mixed Estimation Of A Multinomial Discretecontinuous Choice Model For Electricity Demand," Cahiers de recherche, Departement d'Economique de la Faculte d'administration à l'Universite de Sherbrooke 04-01, Departement d'Economique de la Faculte d'administration à l'Universite de Sherbrooke.
  6. Pene Kalulumia, 2002. "Effects of government debt on interest rates: evidence from causality tests in johansen-type models," Cahiers de recherche, Departement d'Economique de la Faculte d'administration à l'Universite de Sherbrooke 02-07, Departement d'Economique de la Faculte d'administration à l'Universite de Sherbrooke.
  7. Petr Hanel, 2003. "Impact Of Government Support Programs On Innovation By Canadian Manufacturing Firms," Cahiers de recherche, Departement d'Economique de la Faculte d'administration à l'Universite de Sherbrooke 04-02, Departement d'Economique de la Faculte d'administration à l'Universite de Sherbrooke.
  8. Makdissi, Paul & Mussard, Stéphane, 2006. "Between-Group Transfers and Poverty-Reducing Tax Reforms," IRISS Working Paper Series, IRISS at CEPS/INSTEAD 2006-10, IRISS at CEPS/INSTEAD.
  9. Jean-Yves Duclos & Paul Makdissi & Quentin Wodon, 2004. "Socially-Improving Tax Reforms," Cahiers de recherche, CIRPEE 0401, CIRPEE.
  10. Alfredo Serrano Mancilla, 2006. "Reformas socialmente eficientes del IVA en España," Investigaciones Economicas, Fundación SEPI, Fundación SEPI, vol. 30(2), pages 381-398, May.

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