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A Two-Dimensional Criterion for Tax Policy Evaluation. A Primer from the Reform of Personal Income Taxation in Russia

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  • Denis Nekipelov

    (Duke University, Institute for the Economy in Transition)

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    Abstract

    The 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 Info

    Paper provided by EconWPA in its series Public Economics with number 0405008.

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    Length: 12 pages
    Date of creation: 27 May 2004
    Date of revision:
    Handle: RePEc:wpa:wuwppe:0405008

    Note: Type of Document - doc; pages: 12
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    Web page: http://128.118.178.162

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    Keywords: welfare comparisons; tax reform; excess burden.;

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