Por favor, use este identificador para citar o enlazar a este item:
http://hdl.handle.net/10261/125644
COMPARTIR / EXPORTAR:
SHARE CORE BASE | |
Visualizar otros formatos: MARC | Dublin Core | RDF | ORE | MODS | METS | DIDL | DATACITE | |
Título: | Pro-poor indirect tax reforms, with an application to Mexico |
Autor: | Duclos, Jean-Yves; Makdissi, Paul; Araar, Abdelkrim | Palabras clave: | Mexico Pro-poor changes Stochastic dominance Tax reforms |
Fecha de publicación: | 12-ene-2013 | Editor: | Kluwer Academic Publishers | Citación: | International Tax and Public Finance 21(1): 87-118 (2014) | Resumen: | 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. | Versión del editor: | http://dx.doi.org/10.1007/s10797-012-9260-x | URI: | http://hdl.handle.net/10261/125644 | DOI: | 10.1007/s10797-012-9260-x | Identificadores: | doi: 10.1007/s10797-012-9260-x issn: 0927-5940 |
Aparece en las colecciones: | (IAE) Artículos |
Ficheros en este ítem:
Fichero | Descripción | Tamaño | Formato | |
---|---|---|---|---|
accesoRestringido.pdf | 15,38 kB | Adobe PDF | Visualizar/Abrir |
CORE Recommender
SCOPUSTM
Citations
8
checked on 10-abr-2024
WEB OF SCIENCETM
Citations
7
checked on 26-feb-2024
Page view(s)
276
checked on 27-abr-2024
Download(s)
116
checked on 27-abr-2024
Google ScholarTM
Check
Altmetric
Altmetric
NOTA: Los ítems de Digital.CSIC están protegidos por copyright, con todos los derechos reservados, a menos que se indique lo contrario.