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International Economic Review
Article . 2008 . Peer-reviewed
License: Wiley Online Library User Agreement
Data sources: Crossref
SSRN Electronic Journal
Article . 2004 . Peer-reviewed
Data sources: Crossref
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Socially Improving Tax Reforms

Authors: Duclos, Jean-Yves; Makdissi, Paul; Wodon, Quentin;

Socially Improving Tax Reforms

Abstract

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.

Country
United States
Keywords

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

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    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.
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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).
BIP!Citations provided by BIP!
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.
BIP!Popularity provided by BIP!
influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Influence provided by BIP!
impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
BIP!Impulse provided by BIP!
19
Average
Top 10%
Average
Green
bronze