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Poverty-reducing commodity tax reforms

In: Inequality and Poverty

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  • Alessandro Santoro

Abstract

Following Ahmad and Stern (1984) a number of papers have been devoted to the analysis and the application of revenue-neutral and welfare-enhancing marginal commodity tax reforms. A recent stream of literature has investigated poverty-reducing commodity tax reforms using specific poverty measures. Here we derive the conditions under which a revenue-neutral marginal commodity tax reform increases the mean income of the poor and generates Lorenz-dominance of post-tax with respect to pre-tax distribution of equivalent income among the poor. These conditions are easy to interpret and not particularly difficult to apply.

Suggested Citation

  • Alessandro Santoro, 2007. "Poverty-reducing commodity tax reforms," Research on Economic Inequality, in: Inequality and Poverty, pages 301-316, Emerald Group Publishing Limited.
    • Handle: RePEc:eme:reinzz:s1049-2585(06)14014-4
    DOI: 10.1016/S1049-2585(06)14014-4
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