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Status Quo In The Welfare Analysis Of Tax Reforms

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  • FRANÇOIS BOURGUIGNON

Abstract

The welfare analysis of tax reforms most often consists of comparing the post-reform distribution of individual welfare with the pre-reform distribution or possibly that obtained from another reform as if they were completely independent. Such an "anonymous" approach does not take into account "changes" in individual situations, generally the main source of contention in any tax reform debate. This paper proposes a welfare criterion that allows comparison of reforms while taking into account individual status quo--i.e. pre-reform--situations. This is done by extending standard utilitarian social welfare criteria to the case where individual utilities depend on initial income and income change.
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Suggested Citation

  • François Bourguignon, 2011. "Status Quo In The Welfare Analysis Of Tax Reforms," Review of Income and Wealth, International Association for Research in Income and Wealth, vol. 57(4), pages 603-621, December.
    • Handle: RePEc:bla:revinw:v:57:y:2011:i:4:p:603-621
    DOI: j.1475-4991.2011.00480.x
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    File URL: http://hdl.handle.net/10.1111/j.1475-4991.2011.00480.x
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    Cited by:

    1. Paolo Brunori & Flaviana Palmisano & Vito Peragine, 2014. "Income taxation and equity: New dominance criteria and an application to Romania," Working Papers 348, ECINEQ, Society for the Study of Economic Inequality.
    2. Higgins, Sean & Lustig, Nora, 2016. "Can a poverty-reducing and progressive tax and transfer system hurt the poor?," Journal of Development Economics, Elsevier, vol. 122(C), pages 63-75.
    3. Nora Lustig & Valentina Martinez Pabon & Federico Sanz & Stephen D. Younger, 2020. "The Impact of COVID-19 Lockdowns and Expanded Social Assistance on Inequality, Poverty and Mobility in Argentina, Brazil, Colombia and Mexico," Working Papers 558, ECINEQ, Society for the Study of Economic Inequality.
    4. Flaviana Palmisano, 2024. "Compassion and envy in distributional comparisons," Theory and Decision, Springer, vol. 96(1), pages 153-184, February.
    5. Bonatti, Luigi & Fracasso, Andrea, 2019. "Policy inertia, self-defeating expectations and structural reforms: can policy modeling cope?," Journal of Policy Modeling, Elsevier, vol. 41(5), pages 943-962.
    6. Paolo Brunori & Flaviana Palmisano & Vito Peragine, 2022. "Income taxation and equity: new dominance criteria with a microsimulation application," The Journal of Economic Inequality, Springer;Society for the Study of Economic Inequality, vol. 20(3), pages 509-536, September.
    7. Nora Lustig & Valentina Martinez Pabon & Federico Sanz & Stephen D Younger, 2023. "The Impact of COVID-19 on Living Standards: Addressing the Challenges of Nowcasting Unprecedented Macroeconomic Shocks with Scant Data and Uncharted Economic Behavior," International Journal of Microsimulation, International Microsimulation Association, vol. 16(1), pages 1-27.
    8. Nora Lustig & Sean Higgins, 2012. "Fiscal Incidence, Fiscal Mobility and the Poor: a New Approach," Working Papers 265, ECINEQ, Society for the Study of Economic Inequality.
    9. Lustig, Nora & Martinez Pabon, Valentina & Pessino, Carola, 2023. "Fiscal policy, income redistribution, and poverty reduction in Latin America," LSE Research Online Documents on Economics 120683, London School of Economics and Political Science, LSE Library.
    10. Julie L. Hotchkiss & Robert E. Moore & Fernando Rios-Avila, 2014. "Assessing the Welfare Impact of Tax Reform: A Case Study of the 2001 U.S. Tax Cut," Review of Income and Wealth, International Association for Research in Income and Wealth, vol. 60(2), pages 404-404, June.
    11. Nora Lustig & Valentina Martinez Pabon, 2020. "The Impact of COVID-19 Economic Shock on Inequality and Poverty in Mexico," Working Papers 2014, Tulane University, Department of Economics.
    12. Sean Higgins & Nora Lustig, 2015. "Can Poverty-Reducing and Progressive Tax and Transfer System Hurt the Poor?," Commitment to Equity (CEQ) Working Paper Series 1333, Tulane University, Department of Economics.
    13. repec:tul:ceqwps:1304 is not listed on IDEAS
    14. repec:tul:ceqwps:1314 is not listed on IDEAS
    15. Lustig, Nora & Martinez Pabon, Valentina & Pessino, Carola, 2023. "Fiscal Policy, Income Redistribution, and Poverty Reduction in Latin America," IDB Publications (Working Papers) 13193, Inter-American Development Bank.
    16. Nora Lustig & Valentina Martinez Pabon & Federico Sanz & Stephen D. Younger, 2021. "The Impact of COVID-19 and Expanded Social Assistance on Inequality and Poverty in Argentina, Brazil, Colombia and Mexico," Commitment to Equity (CEQ) Working Paper Series 92, Tulane University, Department of Economics.
    17. Gonzalo Gómez Bengoechea, 2020. "The Impact of the COVID-19 Crisis on Income Distribution Under Different Protection Schemes: the Case of Spain," Commitment to Equity (CEQ) Working Paper Series 102, Tulane University, Department of Economics.
    18. Flaviana Palmisano, 2020. "Compassion and Envy in Welfare Comparisons," SOEPpapers on Multidisciplinary Panel Data Research 1105, DIW Berlin, The German Socio-Economic Panel (SOEP).

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