
handle: 10986/5677
This article proposes graphical methods to determine whether commodity tax changes are “socially improving,” in the sense of improving social welfare or decreasing poverty for large classes of social welfare and poverty indices. It also shows how estimators of critical poverty lines and economic efficiency ratios can be used to characterize socially improving tax reforms. The methodology is illustrated using Mexican data.
Human Resources [Economic Development], Migration O150, 330, Income Distribution, Human Development, Social Welfare, Poverty, Efficiency, Tax Reform, Stochastic Dominance, Fiscal and Monetary Policy in Development O230, Economic Development: Human Resources, Business Taxes and Subsidies including sales and value-added (VAT) H250, jel: jel:D63, jel: jel:D12, jel: jel:I32, jel: jel:H21
Human Resources [Economic Development], Migration O150, 330, Income Distribution, Human Development, Social Welfare, Poverty, Efficiency, Tax Reform, Stochastic Dominance, Fiscal and Monetary Policy in Development O230, Economic Development: Human Resources, Business Taxes and Subsidies including sales and value-added (VAT) H250, jel: jel:D63, jel: jel:D12, jel: jel:I32, jel: jel:H21
| selected citations These citations are derived from selected sources. This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically). | 19 | |
| popularity This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network. | Average | |
| influence This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically). | Top 10% | |
| impulse This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network. | Average |
