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Between-Group Transfers and Poverty-Reducing Tax Reforms?

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Author Info
Paul Makdissi () (Department of Economics, University of Ottawa)
Stéphane Mussard () (LAMETA, Université de Montpellier I)

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Abstract

In this paper, we propose the conception of Within-group Consumption-Dominance Curves in order to capture the impact of indirect tax reforms on poverty. Considering that the population is partitioned into many groups, which differ in needs, in health, in capability or other attributes, we introduce within-group transfers and between-group transfers via indirect taxation mechanisms in order to reduce the poverty for the entire population and the poverty in particular population sub-groups. We show that these taxation schemes are useful for many reasons: there is no need to estimate demand functions; the tax reforms are robust over a large range of poverty indices; the methodology relies on a stochastic dominance approach.

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Publisher Info
Paper provided by University of Ottawa, Department of Economics in its series Working Papers with number 0801E.

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Length: 18 pages
Date of creation: 2008
Date of revision:
Handle: RePEc:ott:wpaper:0801e

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Related research
Keywords: Between-group redistribution; Poverty; Restricted stochastic dominance; Tax reforms.;

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Find related papers by JEL classification:
D63 - Microeconomics - - Welfare Economics - - - Equity, Justice, Inequality, and Other Normative Criteria and Measurement
H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General

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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.:
  1. Paul Makdissi & Jean-Yves Duclos, 2002. "Socially-Improving Tax Reforms," Cahiers de recherche 02-01, Departement d'Economique de la Faculte d'administration à l'Universite de Sherbrooke, revised 2004. [Downloadable!]
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  2. Dagum, Camilo, 1987. "Measuring the Economic Affluence between Populations of Income Receivers," Journal of Business & Economic Statistics, American Statistical Association, vol. 5(1), pages 5-12, January.
  3. Wildasin, David E, 1984. "On Public Good Provision with Distortionary Taxation," Economic Inquiry, Oxford University Press, vol. 22(2), pages 227-43, April.
  4. Buhong Zheng, 1999. "On the power of poverty orderings," Social Choice and Welfare, Springer, vol. 16(3), pages 349-371. [Downloadable!] (restricted)
  5. 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)
  6. 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)
  7. 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)
  8. 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)
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  9. Duclos, Jean-Yves & Makdissi, Paul & Wodon, Quentin, 2003. "Poverty-Efficient Transfer Programs: The Role of Targeting and Allocation Rules," Cahiers de recherche 0305, CIRPEE. [Downloadable!]
  10. 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)
  11. Paul Makdissi & Quentin Wodon, 2001. "Poverty-Reducing and Welfare-Improving Marginal Public Price and Price Cap Reforms," Cahiers de recherche 04-04, Departement d'Economique de la Faculte d'administration à l'Universite de Sherbrooke, revised 2004. [Downloadable!]
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  12. Jenkins, Stephen P & Lambert, Peter J, 1993. "Ranking Income Distributions When Needs Differ," Review of Income and Wealth, Blackwell Publishing, vol. 39(4), pages 337-56, December.
  13. Van Kerm, Philippe, 2003. "What Lies Behind Income Mobility? Reranking and Distributional Change in Belgium, Western Germany and the USA," IRISS Working Paper Series 2003-03, IRISS at CEPS/INSTEAD. [Downloadable!]
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  14. 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.
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  15. 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)
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(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.)

  1. Voicu, Malina & Voicu, Bogdan & Strapcova, Katarina, 2006. "Housework and gender inequality across Europe," IRISS Working Paper Series 2006-11, IRISS at CEPS/INSTEAD. [Downloadable!]
  2. Valentova, Marie, 2007. "Attitudes to Family Policy Arrangements in Relation to Attitudes to Family and division of Labour between Genders," IRISS Working Paper Series 2007-05, IRISS at CEPS/INSTEAD. [Downloadable!]
  3. Mussard, Stéphane & Terraza, Michel, 2007. "Décompositions des mesures d’inégalité : le cas des coefficients de Gini et d'entropie," IRISS Working Paper Series 2007-03, IRISS at CEPS/INSTEAD. [Downloadable!]
    Other versions:
  4. Voicu, Bogdan & Voicu, Malina & Strapcova, Katarina, 2007. "Engendered housework. A cross-european analysis," IRISS Working Paper Series 2007-07, IRISS at CEPS/INSTEAD. [Downloadable!]
  5. Sirovatka, Tomas & Valentova, Marie, 2006. "The Legitimacy of Redistribution: the Czech Republic in International Comparison," IRISS Working Paper Series 2006-12, IRISS at CEPS/INSTEAD. [Downloadable!]
  6. Kankarash, Milosh & Moors, Guy, 2007. "Heterogeneity in solidarity attitudes in Europe. Insights from a multiple-group latent-class factor approach," IRISS Working Paper Series 2007-06, IRISS at CEPS/INSTEAD, revised Jun 2007. [Downloadable!]
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