A Two-Dimensional Criterion for Tax Policy Evaluation. A Primer from the Reform of Personal Income Taxation in Russia
AbstractThe comparison of different tax schedules is a problem of high dimensionality. In the current paper it is proved that under very general assumptions a utilitarian welfare function and an inequality index compose a sufficient statistic for the after-tax welfare distribution, reducing significantly the dimensionality of the decision problem. The criterion was used to compare tax schedules before and after the reform of the Personal Income Tax and social taxation in Russian Federation.
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Bibliographic InfoPaper provided by EconWPA in its series Public Economics with number 0405008.
Length: 12 pages
Date of creation: 27 May 2004
Date of revision:
Note: Type of Document - doc; pages: 12
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welfare comparisons; tax reform; excess burden.;
Find related papers by JEL classification:
- H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
- H22 - Public Economics - - Taxation, Subsidies, and Revenue - - - Incidence
This paper has been announced in the following NEP Reports:
- NEP-ALL-2004-06-02 (All new papers)
- NEP-CIS-2004-06-02 (Confederation of Independent States)
- NEP-PBE-2004-06-02 (Public Economics)
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