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

Author

Listed:
  • Denis Nekipelov

    (Duke University, Institute for the Economy in Transition)

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.

Suggested Citation

  • Denis Nekipelov, 2004. "A Two-Dimensional Criterion for Tax Policy Evaluation. A Primer from the Reform of Personal Income Taxation in Russia," Public Economics 0405008, EconWPA.
  • Handle: RePEc:wpa:wuwppe:0405008
    Note: Type of Document - doc; pages: 12
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    More about this item

    Keywords

    welfare comparisons; tax reform; excess burden.;

    JEL classification:

    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
    • H22 - Public Economics - - Taxation, Subsidies, and Revenue - - - Incidence

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