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Guidelines on Searching for a Dalton-Improving Tax Reform: An Illustration with Data from Indonesia

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  • Yitzhaki, Shlomo
  • Lewis, Jeffrey D

Abstract

This article documents the search for a Dalton-improving tax and expenditure reform using a methodology developed by Yitzhaki and Slemrod (1991) and Mayshar and Yitzhaki (1995). The methodology overcomes the need to define a specific social welfare function by searching instead for reforms that improve each social welfare function belonging to a wide class of functions. The authors apply the method to the energy sector of Indonesia, ignoring distributional constraints, and find that both the subsidy on kerosene and the tax on gasoline should be reduced. But taking distributional concerns into account, the present structure of energy taxes is reasonable and the country may benefit by increasing the subsidy to kerosene, taxing electricity, and reducing the gasoline tax. These conclusions are robust to changes in the relevant parameters representing the Indonesian economy. Copyright 1996 by Oxford University Press.

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Bibliographic Info

Article provided by World Bank Group in its journal World Bank Economic Review.

Volume (Year): 10 (1996)
Issue (Month): 3 (September)
Pages: 541-62

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Handle: RePEc:oup:wbecrv:v:10:y:1996:i:3:p:541-62

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Cited by:
  1. Alessandro Santoro, 2005. "Marginal commodity tax reforms: a survey," Public Economics 0508017, EconWPA.
  2. 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," Working Papers PMMA 2007-18, PEP-PMMA.
  3. 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.
  4. Jean-Yves Duclos & Paul Makdissi & Quentin Wodon, 2008. "Socially Improving Tax Reforms," International Economic Review, Department of Economics, University of Pennsylvania and Osaka University Institute of Social and Economic Research Association, vol. 49(4), pages 1505-1537, November.
  5. 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.
  6. Sami Bibi & Jean-Yves Duclos, 2004. "Poverty-Decreasing Indirect Tax Reforms: Evidence from Tunisia," Cahiers de recherche 0403, CIRPEE.
  7. Milanovic, Branko, 2007. "Qat Expenditures In Yemen And Djibouti: An Empirical Analysis," MPRA Paper 1425, University Library of Munich, Germany.
  8. 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.
  9. Paolo Liberati, 2001. "The Distributional Effects of Indirect Tax Changes in Italy," International Tax and Public Finance, Springer, vol. 8(1), pages 27-51, January.

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