This file is part of IDEAS , which uses RePEc data
[ Papers |
Articles |
Software |
Books |
Chapters |
Authors |
Institutions |
JEL Classification |
NEP reports |
Search |
New papers by email |
Author registration |
Rankings |
Volunteers |
FAQ |
Blog |
Help! ]
Socially Improving Tax Reforms Author info | Abstract | Publisher info | Download info | Related research | Statistics Jean-Yves Duclos
Paul Makdissi
Quentin Wodon
Additional information is available for the following
registered author(s):
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. Copyright © (2008) by the Economics Department of the University of Pennsylvania and the Osaka University Institute of Social and Economic Research Association.
To download:
If you experience problems downloading a file, check if you have the
proper application to
view it first. Information about this may be contained
in the File-Format links below. In case of further problems read
the IDEAS help
page . Note that these files are not on the IDEAS
site. Please be patient as the files may be large.
As the access to this document is restricted, you may want to look for a different version under "Related research" (further below) or search for a different version of it.
Article provided by Department of Economics, University of Pennsylvania and Osaka University Institute of Social and Economic Research Association in its journal International Economic Review .
Volume (Year): 49 (2008)
Issue (Month): 4 (November)
Pages: 1505-1537
Download reference. The following formats are available: HTML
(with abstract ),
plain text
(with abstract ),
BibTeX ,
RIS (EndNote, RefMan, ProCite),
ReDIF
Handle: RePEc:ier:iecrev:v:49:y:2008:i:4:p:1505-1537Contact details of provider: Postal: 160 McNeil Building, 3718 Locust Walk, Philadelphia, PA 19104-6297 Phone: (215) 898-8487 Fax: (215) 573-2057 Email: Web page: http://www.ssc.upenn.edu/econ/iereview/ More information through EDIRC
Order Information: Email: Web: http://www.blackwellpublishing.com/subs.asp?ref=0020-6598
For technical questions regarding this item, or to correct its listing, contact: ().
Keywords: Other versions of this item:
References listed on IDEAS Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile , click on "citations" and make appropriate adjustments.: Mayshar, Joram, 1990.
"On measures of excess burden and their application ,"
Journal of Public Economics ,
Elsevier, vol. 43(3), pages 263-289, December.
[Downloadable!] (restricted)
Claudio Zoli, 1999.
"Intersecting generalized Lorenz curves and the Gini index ,"
Social Choice and Welfare ,
Springer, vol. 16(2), pages 183-196.
[Downloadable!] (restricted)
Thistle, Paul D., 1993.
"Negative Moments, Risk Aversion, and Stochastic Dominance ,"
Journal of Financial and Quantitative Analysis ,
Cambridge University Press, vol. 28(02), pages 301-311, June.
[Downloadable!]
Feldstein, Martin S & Taylor, Amy, 1976.
"The Income Tax and Charitable Contributions ,"
Econometrica ,
Econometric Society, vol. 44(6), pages 1201-22, November.
[Downloadable!] (restricted)
Wildasin, David E, 1984.
"On Public Good Provision with Distortionary Taxation ,"
Economic Inquiry ,
Oxford University Press, vol. 22(2), pages 227-43, April.
Clark, Stephen & Hemming, Richard & Ulph, David, 1981.
"On Indices for the Measurement of Poverty ,"
Economic Journal ,
Royal Economic Society, vol. 91(362), pages 515-26, June.
[Downloadable!] (restricted)
Buhong Zheng, 1999.
"On the power of poverty orderings ,"
Social Choice and Welfare ,
Springer, vol. 16(3), pages 349-371.
[Downloadable!] (restricted)
Besley, Timothy J & Kanbur, S M Ravi, 1988.
"Food Subsidies and Poverty Alleviation ,"
Economic Journal ,
Royal Economic Society, vol. 98(392), pages 701-19, September.
[Downloadable!] (restricted)
Yitzhaki, Shlomo & Thirsk, Wayne, 1990.
"Welfare dominance and the design of excise taxation in the Cote d'ivoire ,"
Journal of Development Economics ,
Elsevier, vol. 33(1), pages 1-18, July.
[Downloadable!] (restricted)
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.
[Downloadable!] (restricted)
Deaton, Angus, 1977.
"Equity, efficiency, and the structure of indirect taxation ,"
Journal of Public Economics ,
Elsevier, vol. 8(3), pages 299-312, December.
[Downloadable!] (restricted)
Christiansen, Vidar & Jansen, Eilev S., 1978.
"Implicit social preferences in the Norwegian system of indirect taxation ,"
Journal of Public Economics ,
Elsevier, vol. 10(2), pages 217-245, October.
[Downloadable!] (restricted)
Shorrocks, Anthony F & Foster, James E, 1987.
"Transfer Sensitive Inequality Measures ,"
Review of Economic Studies ,
Blackwell Publishing, vol. 54(3), pages 485-97, July.
[Downloadable!] (restricted)
Dasgupta, Partha & Sen, Amartya & Starrett, David, 1973.
"Notes on the measurement of inequality ,"
Journal of Economic Theory ,
Elsevier, vol. 6(2), pages 180-187, April.
[Downloadable!] (restricted)
Guesnerie, Roger, 1977.
"On the direction of tax reform ,"
Journal of Public Economics ,
Elsevier, vol. 7(2), pages 179-202, April.
[Downloadable!] (restricted)
Other versions: Donaldson, D., 1990.
"On The Aggregation Of Money Measures Of Well-Being In Applied Welfare Economics ,"
UBC Departmental Archives
90-12, UBC Department of Economics.
Other versions: Rolf Aaberge, 2004.
"Ranking Intersecting Lorenz Curves ,"
CEIS Research Paper
45, Tor Vergata University, CEIS.
[Downloadable!]
Other versions:
Aaberge, Rolf, 2008.
"Ranking Intersecting Lorenz Curves ,"
IZA Discussion Papers
3852, Institute for the Study of Labor (IZA).
[Downloadable!] Rolf Aaberge, 2000.
"Ranking intersectiong Lorenz Curves ,"
ICER Working Papers
08-2000, ICER - International Centre for Economic Research.
[Downloadable!] Rolf Aaberge, 2000.
"Ranking Intersecting Lorenz Curves ,"
Discussion Papers
271, Research Department of Statistics Norway.
[Downloadable!] Rolf Aaberge, 2009.
"Ranking intersecting Lorenz curves ,"
Social Choice and Welfare ,
Springer, vol. 33(2), pages 235-259, August.
[Downloadable!] (restricted) Fishburn, Peter C. & Willig, Robert D., 1984.
"Transfer principles in income redistribution ,"
Journal of Public Economics ,
Elsevier, vol. 25(3), pages 323-328, December.
[Downloadable!] (restricted)
King, Mervyn A., 1983.
"Welfare analysis of tax reforms using household data ,"
Journal of Public Economics ,
Elsevier, vol. 21(2), pages 183-214, July.
[Downloadable!] (restricted)
Jean-Yves Duclos & Paul Makdissi, 2004.
"Restricted and Unrestricted Dominance for Welfare, Inequality, and Poverty Orderings ,"
Journal of Public Economic Theory ,
Association for Public Economic Theory, vol. 6(1), pages 145-164, 02.
[Downloadable!] (restricted)
Other versions:
Duclos, Jean-Yves & Makdissi, Paul, 2000.
"Restricted and Unrestricted Dominance for Welfare, Inequality and Poverty Orderings ,"
Cahiers de recherche
0001, Université Laval - Département d'économique.
[Downloadable!] Duclos, Jean-Yves & Makdissi, Paul, 2003.
"Restricted and Unrestricted Dominance for Welfare, Inequality and Poverty Orderings ,"
Cahiers de recherche
0303, CIRPEE.
[Downloadable!] Duclos, Jean-Yves & Makdissi, Paul & Wodon, Quentin, 2003.
"Poverty-Reducing Tax Reforms with Heterogeneous Agents ,"
Cahiers de recherche
0313, CIRPEE.
[Downloadable!]
Other versions:
Duclos, Jean-Yves & Makdissi, Paul & Wodon, Quentin, 2002.
"Poverty-Reducing Tax Reforms with Heterogeneous Agents ,"
Cahiers de recherche
0202, Université Laval - Département d'économique.
[Downloadable!] Paul Makdissi & Jean-Yves Duclos & Quentin Wodon, 2002.
"Poverty-Reducing Tax Reforms with Heterogeneous Agents ,"
Cahiers de recherche
02-09, Departement d'Economique de la Faculte d'administration à l'Universite de Sherbrooke, revised 2003.
[Downloadable!] Jean-Yves Duclos & Paul Makdissi & Quentin Wodon, 2005.
"Poverty-Reducing Tax Reforms with Heterogeneous Agents ,"
Journal of Public Economic Theory ,
Association for Public Economic Theory, vol. 7(1), pages 107-116, 02.
[Downloadable!] (restricted) Russell Davidson & Jean-Yves Duclos, 2000.
"Statistical Inference for Stochastic Dominance and for the Measurement of Poverty and Inequality ,"
Econometrica ,
Econometric Society, vol. 68(6), pages 1435-1464, November.
Other versions:
Davidson, Russell & Duclos, Jean-Yves, 1998.
"Statistical Inference for Stochastic Dominance and for the Measurement of Poverty and Inequality ,"
Cahiers de recherche
9805, Université Laval - Département d'économique.
[Downloadable!] Davidson, R. & Duclos, J.-Y., 1998.
"Statistical Inference for Stochastic Dominance and for the Measurement of Poverty and Inequality ,"
G.R.E.Q.A.M.
98a14, Universite Aix-Marseille III.
Yitzhaki, Shlomo & Lewis, Jeffrey D, 1996.
"Guidelines on Searching for a Dalton-Improving Tax Reform: An Illustration with Data from Indonesia ,"
World Bank Economic Review ,
Oxford University Press, vol. 10(3), pages 541-62, September.
Blackorby, Charles & Donaldson, David, 1978.
"Measures of relative equality and their meaning in terms of social welfare ,"
Journal of Economic Theory ,
Elsevier, vol. 18(1), pages 59-80, June.
[Downloadable!] (restricted)
Davies James & Hoy Michael, 1994.
"The Normative Significance of Using Third-Degree Stochastic Dominance in Comparing Income Distributions ,"
Journal of Economic Theory ,
Elsevier, vol. 64(2), pages 520-530, December.
[Downloadable!] (restricted)
Other versions: Ahmad, Ehtisham & Stern, Nicholas, 1984.
"The theory of reform and indian indirect taxes ,"
Journal of Public Economics ,
Elsevier, vol. 25(3), pages 259-298, December.
[Downloadable!] (restricted)
Yitzhaki, Shlomo & Slemrod, Joel, 1991.
"Welfare Dominance: An Application to Commodity Taxation ,"
American Economic Review ,
American Economic Association, vol. 81(3), pages 480-96, June.
[Downloadable!] (restricted)
Other versions: Shorrocks, Anthony F, 1983.
"Ranking Income Distributions ,"
Economica ,
London School of Economics and Political Science, vol. 50(197), pages 3-17, February.
[Downloadable!] (restricted)
Chakravarty, Satya R., 1983.
"A new index of poverty ,"
Mathematical Social Sciences ,
Elsevier, vol. 6(3), pages 307-313, December.
[Downloadable!] (restricted)
Kakwani, Nanak, 1980.
"On a Class of Poverty Measures ,"
Econometrica ,
Econometric Society, vol. 48(2), pages 437-46, March.
[Downloadable!] (restricted)
Foster, James & Greer, Joel & Thorbecke, Erik, 1984.
"A Class of Decomposable Poverty Measures ,"
Econometrica ,
Econometric Society, vol. 52(3), pages 761-66, May.
[Downloadable!] (restricted)
Full
references Cited by : (explanations , Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile , click on "citations" and make appropriate adjustments.)
Mario Fortin & Andre Leclerc & Jean-Baptiste Nesmy, 2006.
"L’impact des opérations transactionnelles sur la croissance de la productivité dans le secteur bancaire ,"
Cahiers de recherche
06-01, Departement d'Economique de la Faculte d'administration à l'Universite de Sherbrooke.
[Downloadable!]
Makdissi, Paul & Mussard, Stéphane, 2006.
"Between-Group Transfers and Poverty-Reducing Tax Reforms ,"
IRISS Working Paper Series
2006-10, IRISS at CEPS/INSTEAD.
[Downloadable!]
Other versions: Ajitava Raychaudhuri & Sudip Kumar Sinha & Poulomi Roy, 2007.
"Is the Value Added Tax Reform in India Poverty-Improving? An Analysis of Data from Two Major States ,"
Cahiers de recherche PMMA
2007-18, PEP-PMMA.
[Downloadable!]
Abdelkrim Araar & Yazid Dissou & Jean-Yves Duclos, 2008.
"Household Incidence of Pollution Control Policies: a Robust Welfare Analysis Using General Equilibrium Effects ,"
Cahiers de recherche
0809, CIRPEE.
[Downloadable!]
Dorothée Boccanfuso & Antonio Estache & Luc Savard, 2008.
"Intra-Country Distributional Impact of Policies to Fight Climate Change: A Survey ,"
ECARES Working Papers
2008_038, Université Libre de Bruxelles, Ecares.
[Downloadable!]
Paul Makdissi & Stéphane Mussard, 2006.
"Analyzing the Impact of Indirect Tax Reforms on Rank Dependant Social Welfare Functions: A Positional Dominance Approach ,"
Cahiers de recherche
06-02, Departement d'Economique de la Faculte d'administration à l'Universite de Sherbrooke.
[Downloadable!]
Other versions: Dorothée Boccanfuso & Antonio Estache & Luc Savard, 2008.
"Distributional impact of global warming environmental policies: A survey ,"
Cahiers de recherche
08-14, Departement d'Economique de la Faculte d'administration à l'Universite de Sherbrooke.
[Downloadable!]
Access and
download statistics Did you know? You can use IDEAS to provide links to papers and articles in your course syllabus.
This page was last updated on 2009-10-24.
This information is provided to you by IDEAS at the Department of Economics , College of Liberal Arts and Sciences , University of Connecticut using RePEc data on a server sponsored by the Society for Economic Dynamics .