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Analyzing the Impact of Indirect Tax Reforms on Rank Dependant Social Welfare Functions: A Positional Dominance Approach

Author

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  • Paul Makdissi

    () (GREDI, Département d'économique, Université de Sherbrooke)

  • Stéphane Mussard

    () (GREDI, Université de Sherbrooke and Université de Perpignan)

Abstract

A new approach is developed to identify thorough marginal tax reforms for pairs of commodities and to test for the robustness of their impacts on Yaari's dual social welfare functions. S-concentration curves are provided for every order of positional dominance and an illustration is performed using Canadian data.

Suggested Citation

  • Paul Makdissi & Stéphane Mussard, 2006. "Analyzing the Impact of Indirect Tax Reforms on Rank Dependant Social Welfare Functions: A Positional Dominance Approach," Cahiers de recherche 06-02, Departement d'Economique de l'École de gestion à l'Université de Sherbrooke.
  • Handle: RePEc:shr:wpaper:06-02
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    File URL: http://gredi.recherche.usherbrooke.ca/wpapers/GREDI-0602.pdf
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    References listed on IDEAS

    as
    1. Wildasin, David E, 1984. "On Public Good Provision with Distortionary Taxation," Economic Inquiry, Western Economic Association International, vol. 22(2), pages 227-243, April.
    2. Yaari, Menahem E, 1987. "The Dual Theory of Choice under Risk," Econometrica, Econometric Society, vol. 55(1), pages 95-115, January.
    3. Rolf Aaberge, 2009. "Ranking intersecting Lorenz curves," Social Choice and Welfare, Springer;The Society for Social Choice and Welfare, vol. 33(2), pages 235-259, August.
    4. Gajdos, Thibault, 2002. "Measuring Inequalities without Linearity in Envy: Choquet Integrals for Symmetric Capacities," Journal of Economic Theory, Elsevier, vol. 106(1), pages 190-200, September.
    5. Mehran, Farhad, 1976. "Linear Measures of Income Inequality," Econometrica, Econometric Society, vol. 44(4), pages 805-809, July.
    6. Jean-Yves Duclos & Paul Makdissi & Quentin Wodon, 2008. "Socially Improving Tax Reforms," International Economic Review, Department of Economics, University of Pennsylvania and Osaka University Institute of Social and Economic Research Association, vol. 49(4), pages 1505-1537, November.
    7. Chateauneuf, Alain & Gajdos, Thibault & Wilthien, Pierre-Henry, 2002. "The Principle of Strong Diminishing Transfer," Journal of Economic Theory, Elsevier, vol. 103(2), pages 311-333, April.
    8. Makdissi, Paul & Wodon, Quentin, 2002. "Consumption dominance curves: testing for the impact of indirect tax reforms on poverty," Economics Letters, Elsevier, vol. 75(2), pages 227-235, April.
    9. Kakwani, Nanak, 1980. "On a Class of Poverty Measures," Econometrica, Econometric Society, vol. 48(2), pages 437-446, March.
    10. Yaari, Menahem E., 1988. "A controversial proposal concerning inequality measurement," Journal of Economic Theory, Elsevier, vol. 44(2), pages 381-397, April.
    11. Yitzhaki, Shlomo & Slemrod, Joel, 1991. "Welfare Dominance: An Application to Commodity Taxation," American Economic Review, American Economic Association, vol. 81(3), pages 480-496, June.
    12. Besley, Timothy J & Kanbur, S M Ravi, 1988. "Food Subsidies and Poverty Alleviation," Economic Journal, Royal Economic Society, vol. 98(392), pages 701-719, September.
    13. Yitzhaki, Shlomo & Thirsk, Wayne, 1990. "Welfare dominance and the design of excise taxation in the Cote d'ivoire," Journal of Development Economics, Elsevier, vol. 33(1), pages 1-18, July.
    14. Duclos, Jean-Yves & Makdissi, Paul & Wodon, Quentin, 2003. "Poverty-Efficient Transfer Programs: The Role of Targeting and Allocation Rules," Cahiers de recherche 0305, CIRPEE.
    15. Jean-Yves Duclos & Paul Makdissi, 2004. "Restricted and Unrestricted Dominance for Welfare, Inequality, and Poverty Orderings," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 6(1), pages 145-164, February.
    16. Fishburn, Peter C. & Willig, Robert D., 1984. "Transfer principles in income redistribution," Journal of Public Economics, Elsevier, vol. 25(3), pages 323-328, December.
    17. Atkinson, Anthony B., 1970. "On the measurement of inequality," Journal of Economic Theory, Elsevier, vol. 2(3), pages 244-263, September.
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    Citations

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    Cited by:

    1. Paul Makdissi & Stéphane Mussard, 2006. "Between-Group Transfers and Poverty-Reducing Tax Reforms," Cahiers de recherche 06-23, Departement d'Economique de l'École de gestion à l'Université de Sherbrooke.
    2. Makdissi, Paul & Yazbeck, Myra, 2014. "Measuring socioeconomic health inequalities in presence of multiple categorical information," Journal of Health Economics, Elsevier, vol. 34(C), pages 84-95.
    3. Paul Makdissi & Myra Yazbeck, 2011. "Assessing the redistributive impact of higher education tuition fees reforms: the case of Quebec," Applied Economics Letters, Taylor & Francis Journals, vol. 18(2), pages 143-147.
    4. MUSSARD Stéphane & PI ALPERIN Maria Noel & THIREAU Véronique, 2016. "Aggregable Health Inequality Indices," LISER Working Paper Series 2016-11, LISER.
    5. Paul Makdissi & Stéphane Mussard, 2009. "Rank-Dependent Measures of Bi-Polarization and Marginal Tax Reforms," Working Papers 09-29, LAMETA, Universtiy of Montpellier, revised Dec 2009.
    6. Mohamed Khaled & Paul Makdissi & Myra Yazbeck, 2016. "Income-Related Health Transfers Principles and Orderings of Joint Distributions of Income and Health," Discussion Papers Series 574, School of Economics, University of Queensland, Australia.
    7. Paul Makdissi & Myra Yazbeck, 2012. "On the Measurement of Indignation," Working Papers 1213E, University of Ottawa, Department of Economics.
    8. Patrick GEORGES & Marcel MERETTE, "undated". "Demographic Changes and the Gains from Globalisation: An Overlapping Generations CGE Analysis," EcoMod2009 21500035, EcoMod.
    9. Mickaël Beaud & Thierry Blayac & Patrice Bougette & Soufiane Khoudmi & Philippe Mahenc & Stéphane Mussard, 2013. "Estimation du coût d'opportunité des fonds publics pour l'économie française," Working Papers halshs-01077141, HAL.
    10. Paul Makdissi & Stéphane Mussard, 2008. "Decomposition of s-concentration curves," Canadian Journal of Economics, Canadian Economics Association, vol. 41(4), pages 1312-1328, November.
    11. Paul Makdissi & Myra Yazbeck, 2015. "On the measurement of plutonomy," Social Choice and Welfare, Springer;The Society for Social Choice and Welfare, vol. 44(4), pages 703-717, April.
    12. Wasiu Adekunle Are, 2012. "Poverty-Reducing Directions of Indirect Marginal Tax Reforms in Ireland," Working Papers 201230, School of Economics, University College Dublin.
    13. Paul Makdissi & Myra Yazbeck, 2012. "Avoiding Blinding to Health Status: A New Class of Health Achievement and Inequality Indices," Working Papers 1207E, University of Ottawa, Department of Economics.

    More about this item

    Keywords

    Dual Social Welfare Function; Stochastic Dominance; Tax Reform.;

    JEL classification:

    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • I30 - Health, Education, and Welfare - - Welfare, Well-Being, and Poverty - - - General

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