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Socially-Efficient Tax Reforms

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  • Duclos, Jean-Yves
  • Makdissi, Paul
  • Wodon, Quentin

Abstract

We propose graphical methods to determine whether commodity-tax changes are "socially efficient", in the sense of improving social welfare or decreasing poverty for large classes of social welfare and poverty indices. We also derive estimators of critical poverty lines and economic efficiency ratios which can be used to characterize socially-efficient tax reforms. The statistical properties of the various estimators are derived in order to make the method implementable using survey data. The methodology is illustrated using a recently-proposed reform of the Mexican Valued Added Tax system.

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Bibliographic Info

Paper provided by Université Laval - Département d'économique in its series Cahiers de recherche with number 0201.

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Date of creation: 2002
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Handle: RePEc:lvl:laeccr:0201

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Keywords: Social Welfare; Poverty; Efficiency; Tax Reform; Stochastic Dominance;

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Cited by:
  1. David Madden, 2009. "Distributional Characteristics for Ireland: A Note," Working Papers 200910, School Of Economics, University College Dublin.
  2. David Madden, 2013. "The Poverty Effects of a “Fat-Tax” in Ireland," Working Papers 201303, School Of Economics, University College Dublin.
  3. Pene Kalulumia, 2002. "Effects of government debt on interest rates: evidence from causality tests in johansen-type models," Cahiers de recherche 02-07, Departement d'Economique de la Faculte d'administration à l'Universite de Sherbrooke.
  4. Pene Kalulumia & Denis Bolduc, 2004. "Generalized Mixed Estimation Of A Multinomial Discretecontinuous Choice Model For Electricity Demand," Cahiers de recherche 04-01, Departement d'Economique de la Faculte d'administration à l'Universite de Sherbrooke.
  5. 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.
  6. Duclos, Jean-Yves & Makdissi, Paul & Wodon, Quentin, 2003. "Poverty-Efficient Transfer Programs: The Role of Targeting and Allocation Rules," Cahiers de recherche 0305, CIRPEE.
  7. Paul Makdissi & Quentin Wodon & Jean-Yves Duclos, 2002. "Poverty-dominant program reforms: the role of targeting and allocation rules," Cahiers de recherche 02-11, Departement d'Economique de la Faculte d'administration à l'Universite de Sherbrooke, revised 2004.
  8. Sami Bibi & Jean-Yves Duclos, 2007. "Poverty-decreasing indirect tax reforms: Evidence from Tunisia," International Tax and Public Finance, Springer, vol. 14(2), pages 165-190, April.
  9. Petr Hanel & Snezana VUCIC, 2002. "L’Impact Économique Des Activités De Recherche De L’Université De Sherbrooke," Cahiers de recherche 02-04, Departement d'Economique de la Faculte d'administration à l'Universite de Sherbrooke.
  10. Petr Hanel, 2003. "Impact Of Government Support Programs On Innovation By Canadian Manufacturing Firms," Cahiers de recherche 04-02, Departement d'Economique de la Faculte d'administration à l'Universite de Sherbrooke.
  11. repec:wbk:wbpubs:13082 is not listed on IDEAS

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