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Socially-Improving Tax Reforms

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Author Info

  • Paul Makdissi

    ()
    (Département d'économique, Université de Sherbrooke)

  • Jean-Yves Duclos

    ()
    (Pavillon De sève, Université Laval, Sainte-Foy, Québec, Canada)

Abstract

This paper proposes graphical methods to determine whether commodity-tax changes are socially improving , in the sense of improving social welfare or decreasing poverty for large classes of social welfare and poverty indices. It also derives estimators of critical poverty lines and economic efficiency ratios which can be used to characterize socially-improving 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 Mexican data.

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Bibliographic Info

Paper provided by Departement d'Economique de la Faculte d'administration à l'Universite de Sherbrooke in its series Cahiers de recherche with number 02-01.

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Length: 48 pages
Date of creation: 2002
Date of revision: 2004
Handle: RePEc:shr:wpaper:02-01

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Postal: Sherbrooke, Québec, J1K 2R1
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Keywords: Social welfare; Poverty; Efficiency; Tax Reform; Stochastic Dominance;

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References

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