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http://hdl.handle.net/10261/125644
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Campo DC | Valor | Lengua/Idioma |
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dc.contributor.author | Duclos, Jean-Yves | - |
dc.contributor.author | Makdissi, Paul | - |
dc.contributor.author | Araar, Abdelkrim | - |
dc.date.accessioned | 2015-11-24T12:47:34Z | - |
dc.date.available | 2015-11-24T12:47:34Z | - |
dc.date.issued | 2013-01-12 | - |
dc.identifier | doi: 10.1007/s10797-012-9260-x | - |
dc.identifier | issn: 0927-5940 | - |
dc.identifier.citation | International Tax and Public Finance 21(1): 87-118 (2014) | - |
dc.identifier.uri | http://hdl.handle.net/10261/125644 | - |
dc.description.abstract | 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. © 2013 Springer Science+Business Media New York. | - |
dc.description.sponsorship | This 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.publisher | Kluwer Academic Publishers | - |
dc.rights | closedAccess | - |
dc.subject | Mexico | - |
dc.subject | Pro-poor changes | - |
dc.subject | Stochastic dominance | - |
dc.subject | Tax reforms | - |
dc.title | Pro-poor indirect tax reforms, with an application to Mexico | - |
dc.type | artículo | - |
dc.identifier.doi | 10.1007/s10797-012-9260-x | - |
dc.relation.publisherversion | http://dx.doi.org/10.1007/s10797-012-9260-x | - |
dc.date.updated | 2015-11-24T12:47:34Z | - |
dc.description.version | Peer Reviewed | - |
dc.language.rfc3066 | eng | - |
dc.contributor.funder | Australian Agency for International Development | - |
dc.contributor.funder | Government of Canada | - |
dc.contributor.funder | International Development Research Centre (Canada) | - |
dc.contributor.funder | Social Sciences and Humanities Research Council of Canada | - |
dc.contributor.funder | Poverty and Economic Policy Research Network (Canada) | - |
dc.contributor.funder | Canadian International Development Agency | - |
dc.relation.csic | Sí | - |
dc.identifier.funder | http://dx.doi.org/10.13039/501100000972 | es_ES |
dc.identifier.funder | http://dx.doi.org/10.13039/501100000023 | es_ES |
dc.identifier.funder | http://dx.doi.org/10.13039/501100000193 | es_ES |
dc.identifier.funder | http://dx.doi.org/10.13039/501100000155 | es_ES |
dc.identifier.funder | http://dx.doi.org/10.13039/100010503 | es_ES |
dc.type.coar | http://purl.org/coar/resource_type/c_6501 | es_ES |
item.openairetype | artículo | - |
item.cerifentitytype | Publications | - |
item.grantfulltext | none | - |
item.openairecristype | http://purl.org/coar/resource_type/c_18cf | - |
item.fulltext | No Fulltext | - |
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