Socially Improving Tax Reforms

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 ec...

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Bibliographic Details
Main Authors:	Duclos, Jean-Yves, Makdissi, Paul, Wodon, Quentin
Format:	Journal Article
Language:	EN
Published:	2012
Subjects:	Business Taxes and Subsidies including sales and value-added (VAT) H250 Economic Development: Human Resources Human Development Income Distribution Migration O150 Fiscal and Monetary Policy in Development O230
Online Access:	http://hdl.handle.net/10986/5677

id	okr-10986-5677
recordtype	oai_dc
spelling	okr-10986-56772021-04-23T14:02:23Z Socially Improving Tax Reforms Duclos, Jean-Yves Makdissi, Paul Wodon, Quentin Business Taxes and Subsidies including sales and value-added (VAT) H250 Economic Development: Human Resources Human Development Income Distribution Migration O150 Fiscal and Monetary Policy in Development O230 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. 2012-03-30T07:33:59Z 2012-03-30T07:33:59Z 2008 Journal Article International Economic Review 00206598 http://hdl.handle.net/10986/5677 EN http://creativecommons.org/licenses/by-nc-nd/3.0/igo World Bank Journal Article
repository_type	Digital Repository
institution_category	Foreign Institution
institution	Digital Repositories
building	World Bank Open Knowledge Repository
collection	World Bank
language	EN
topic	Business Taxes and Subsidies including sales and value-added (VAT) H250 Economic Development: Human Resources Human Development Income Distribution Migration O150 Fiscal and Monetary Policy in Development O230
spellingShingle	Business Taxes and Subsidies including sales and value-added (VAT) H250 Economic Development: Human Resources Human Development Income Distribution Migration O150 Fiscal and Monetary Policy in Development O230 Duclos, Jean-Yves Makdissi, Paul Wodon, Quentin Socially Improving Tax Reforms
relation	http://creativecommons.org/licenses/by-nc-nd/3.0/igo
description	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.
format	Journal Article
author	Duclos, Jean-Yves Makdissi, Paul Wodon, Quentin
author_facet	Duclos, Jean-Yves Makdissi, Paul Wodon, Quentin
author_sort	Duclos, Jean-Yves
title	Socially Improving Tax Reforms
title_short	Socially Improving Tax Reforms
title_full	Socially Improving Tax Reforms
title_fullStr	Socially Improving Tax Reforms
title_full_unstemmed	Socially Improving Tax Reforms
title_sort	socially improving tax reforms
publishDate	2012
url	http://hdl.handle.net/10986/5677
_version_	1764395925941256192

Socially Improving Tax Reforms

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