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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| Format: | Journal Article biblioteca |
| Language: | EN |
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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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dig-okr-1098656772021-04-23T14:02:23Z 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 |
| institution |
Banco Mundial |
| collection |
DSpace |
| country |
Estados Unidos |
| countrycode |
US |
| component |
Bibliográfico |
| access |
En linea |
| databasecode |
dig-okr |
| tag |
biblioteca |
| region |
America del Norte |
| libraryname |
Biblioteca del Banco Mundial |
| 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 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 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 |
| 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 |
| topic_facet |
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 |
| 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 |
2008 |
| url |
http://hdl.handle.net/10986/5677 |
| work_keys_str_mv |
AT duclosjeanyves sociallyimprovingtaxreforms AT makdissipaul sociallyimprovingtaxreforms AT wodonquentin sociallyimprovingtaxreforms |
| _version_ |
1756571647979028480 |