Poverty-decreasing indirect tax reforms: Evidence from Tunisia
AbstractThis paper proposes a methodology to identify revenue-neutral directions for poverty-alleviating tax reforms. The search for such poverty-reducing tax reforms is done “robustly” over broad classes of poverty measures and poverty lines. The methodology, which is illustrated using data from Tunisia, is of significant policy interest given the widespread use of commodity subsidization and taxation in developing and developed countries alike. The results suggest that Tunisian poverty could be decreased robustly by following reform directions that are often at odds with frequently-heard views. They also highlight the importance of stating clearly under which set of ethical criteria the desirability of potential indirect tax reforms is assessed. Copyright Springer Science + Business Media, LLC 2007
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Bibliographic InfoArticle provided by Springer in its journal International Tax and Public Finance.
Volume (Year): 14 (2007)
Issue (Month): 2 (April)
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Web page: http://www.springerlink.com/link.asp?id=102915
Poverty alleviation; Indirect taxation; Targeting; Tunisia;
Other versions of this item:
- Sami Bibi & Jean-Yves Duclos, 2004. "Poverty-Decreasing Indirect Tax Reforms: Evidence from Tunisia," Cahiers de recherche 0403, CIRPEE.
- D12 - Microeconomics - - Household Behavior - - - Consumer Economics: Empirical Analysis
- D63 - Microeconomics - - Welfare Economics - - - Equity, Justice, Inequality, and Other Normative Criteria and Measurement
- H53 - Public Economics - - National Government Expenditures and Related Policies - - - Government Expenditures and Welfare Programs
- I32 - Health, Education, and Welfare - - Welfare and Poverty - - - Measurement and Analysis of Poverty
- I38 - Health, Education, and Welfare - - Welfare and Poverty - - - Government Programs; Provision and Effects of Welfare Programs
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