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Título

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

AutorDuclos, Jean-Yves; Makdissi, Paul; Araar, Abdelkrim
Palabras claveMexico
Pro-poor changes
Stochastic dominance
Tax reforms
Fecha de publicación12-ene-2013
EditorKluwer Academic Publishers
CitaciónInternational Tax and Public Finance 21(1): 87-118 (2014)
ResumenThis 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. © 2013 Springer Science+Business Media New York.
Versión del editorhttp://dx.doi.org/10.1007/s10797-012-9260-x
URIhttp://hdl.handle.net/10261/125644
DOI10.1007/s10797-012-9260-x
Identificadoresdoi: 10.1007/s10797-012-9260-x
issn: 0927-5940
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