The Ahmad-Stern approach revisited: Variants and an application to Mexico
AbstractThis paper extends the methodology first proposed by Ahmad and Stern for the design of tax reforms that are optimal at the margin. The extension centers on a sharper approximation of welfare measures. The original approach and its variant are illustrated in the case of the current Mexican tax system.
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Bibliographic InfoPaper provided by Tecnológico de Monterrey, Campus Ciudad de México in its series EGAP Working Papers with number 2004-05.
Date of creation: May 2004
Date of revision:
Ahmad-Stern approach; marginal tax reform;
Find related papers by JEL classification:
- H2 - Public Economics - - Taxation, Subsidies, and Revenue
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