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 economic efficiency ratios can be used to characterize socially improving tax reforms. The methodology is illustrated using Mexican data.
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| Main Authors: | , , |
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| Format: | Journal Article biblioteca |
| Language: | EN |
| Published: |
2008
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| 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 |
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