Arbeitspapier

Pro-poor indirect tax reforms, with an application to Mexico

This paper proposes a methodology for testing for whether tax reforms are pro-poor. This is done by extending stochastic dominance techniques to identify tax reforms that will be deemed absolutely or relatively pro-poor by a wide spectrum of poverty analysts. The statistical properties of the various estimators are also derived in order to make the method implementable using survey data. The methodology is used to assess the pro-poorness of possible reforms to Mexico's indirect tax system. This leads to the identification of several possible pro-poor tax reforms in that country. It also shows how the pro-poorness of a tax reform depends on one's conception of poverty as well as on the revenue and efficiency impact of the reform.

Sprache
Englisch

Erschienen in
Series: FERDI Working Paper ; No. p56

Klassifikation
Wirtschaft
Consumer Economics: Empirical Analysis
Equity, Justice, Inequality, and Other Normative Criteria and Measurement
Taxation and Subsidies: Efficiency; Optimal Taxation
Measurement and Analysis of Poverty
Thema
Stochastic dominance
pro-poor changes
tax reforms
Mexico

Ereignis
Geistige Schöpfung
(wer)
Araar, Abdelkrim
Duclos, Jean-Yves
Makdissi, Paul
Ereignis
Veröffentlichung
(wer)
Fondation pour les études et recherches sur le développement international (FERDI)
(wo)
Clermont-Ferrand
(wann)
2012

Handle
Letzte Aktualisierung
10.03.2025, 11:42 MEZ

Datenpartner

Dieses Objekt wird bereitgestellt von:
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.

Objekttyp

  • Arbeitspapier

Beteiligte

  • Araar, Abdelkrim
  • Duclos, Jean-Yves
  • Makdissi, Paul
  • Fondation pour les études et recherches sur le développement international (FERDI)

Entstanden

  • 2012

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