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dc.contributor.authorDuclos, Jean-Yves-
dc.contributor.authorMakdissi, Paul-
dc.contributor.authorAraar, Abdelkrim-
dc.date.accessioned2015-11-24T12:47:34Z-
dc.date.available2015-11-24T12:47:34Z-
dc.date.issued2013-01-12-
dc.identifierdoi: 10.1007/s10797-012-9260-x-
dc.identifierissn: 0927-5940-
dc.identifier.citationInternational Tax and Public Finance 21(1): 87-118 (2014)-
dc.identifier.urihttp://hdl.handle.net/10261/125644-
dc.description.abstractThis 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.-
dc.description.sponsorshipThis work was carried out with support from SSHRC, FQRSC and the Poverty and Economic Policy Research Network, which is financed by the Government of Canada through the International Development Research Centre and the Canadian International Development Agency, and by the Australian Agency for International Development-
dc.publisherKluwer Academic Publishers-
dc.rightsclosedAccess-
dc.subjectMexico-
dc.subjectPro-poor changes-
dc.subjectStochastic dominance-
dc.subjectTax reforms-
dc.titlePro-poor indirect tax reforms, with an application to Mexico-
dc.typeartículo-
dc.identifier.doi10.1007/s10797-012-9260-x-
dc.relation.publisherversionhttp://dx.doi.org/10.1007/s10797-012-9260-x-
dc.date.updated2015-11-24T12:47:34Z-
dc.description.versionPeer Reviewed-
dc.language.rfc3066eng-
dc.contributor.funderAustralian Agency for International Development-
dc.contributor.funderGovernment of Canada-
dc.contributor.funderInternational Development Research Centre (Canada)-
dc.contributor.funderSocial Sciences and Humanities Research Council of Canada-
dc.contributor.funderPoverty and Economic Policy Research Network (Canada)-
dc.contributor.funderCanadian International Development Agency-
dc.relation.csic-
dc.identifier.funderhttp://dx.doi.org/10.13039/501100000972es_ES
dc.identifier.funderhttp://dx.doi.org/10.13039/501100000023es_ES
dc.identifier.funderhttp://dx.doi.org/10.13039/501100000193es_ES
dc.identifier.funderhttp://dx.doi.org/10.13039/501100000155es_ES
dc.identifier.funderhttp://dx.doi.org/10.13039/100010503es_ES
dc.type.coarhttp://purl.org/coar/resource_type/c_6501es_ES
item.openairetypeartículo-
item.cerifentitytypePublications-
item.grantfulltextnone-
item.openairecristypehttp://purl.org/coar/resource_type/c_18cf-
item.fulltextNo Fulltext-
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