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Commodity Tax Reforms In A Many Consumers Economy: A Viable Decision-Making Procedure

  • Fabrizio Bulckaen
  • Marco Stampini

This paper deals with efficiency and distributional effects of commodity tax reforms in economies with heterogeneous individuals. It contributes to the literature in three ways. First, a decision rule based on revenue potentialities  the ratio between marginal revenue and the tax base - is originally developed with reference to a many consumers economy. The relevance lies in the fact that these indicators do not depend on measures of utility. Second, the connection with former literature is analyzed. Third, a comprehensive and progressive decision-making procedure relying on revenue potentialities is defined. Overall, all that policy makers need to know  in order to look for improvements in efficiency and/or distribution through revenue-neutral commodity tax reforms  is the revenue potentiality of each tax and the share of expenditure by poor families. An example with reference to Italian data is provided.

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Paper provided by Dipartimento di Economia e Management (DEM), University of Pisa, Pisa, Italy in its series Discussion Papers with number 2004/44.

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Date of creation: 01 Jan 2004
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Handle: RePEc:pie:dsedps:2004/44
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