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

Author

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  • 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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    References listed on IDEAS

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    1. Anderson, John E. & Wassmer, Robert W., 1995. "The decision to 'bid for business': Municipal behavior in granting property tax abatements," Regional Science and Urban Economics, Elsevier, vol. 25(6), pages 739-757, December.
    2. Thomas M. Fullerton JR., 2001. "Specification of a Borderplex Econometric Forecasting Model," International Regional Science Review, , vol. 24(2), pages 245-260, April.
    3. Timothy J. Bartik, 2003. "Local Economic Development Policies," Upjohn Working Papers and Journal Articles 03-91, W.E. Upjohn Institute for Employment Research.
    4. Robert W. Wassmer, 1992. "Property Tax Abatement and the Simultaneous Determination of Local Fiscal Variables in a Metropolitan Area," Land Economics, University of Wisconsin Press, vol. 68(3), pages 263-282.
    5. Timothy J. Bartik, 1991. "Who Benefits from State and Local Economic Development Policies?," Books from Upjohn Press, W.E. Upjohn Institute for Employment Research, number wbsle.
    6. Thomas M. Fullerton, Jr., 2001. "Educational attainment and border income performance," Economic and Financial Policy Review, Federal Reserve Bank of Dallas, issue Q III, pages 2-10.
    7. Granger, C. W. J., 1988. "Some recent development in a concept of causality," Journal of Econometrics, Elsevier, vol. 39(1-2), pages 199-211.
    8. McDonald, John F., 1983. "An economic analysis of local inducements for business," Journal of Urban Economics, Elsevier, vol. 13(3), pages 322-336, May.
    9. Thomas M Fullerton Jr & David Torres & Martha Patricia Barraza de Anda & Jon Amastae, 2004. "Borderplex Economic Change," Urban/Regional 0409009, EconWPA.
    Full references (including those not matched with items on IDEAS)

    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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