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Title:Pro-poor tax reforms, with an application to Mexico PDF Logo
Authors:Duclos, Jean-Yves
Makdissi, Paul
Araar, Abdelkrim
Issue Date:2009
Series/Report no.:IZA Discussion Papers 4511
Abstract:This paper proposes a methodology for testing for whether tax reforms are pro-poor. This is done by extending stochastic dominance techniques to help identify tax reforms that will necessarily 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.
Subjects:Stochastic dominance
pro-poor changes
tax reforms
Mexico
JEL:D12
D63
H21
I32
Persistent Identifier of the first edition:urn:nbn:de:101:1-20091105826
Document Type:Working Paper
Appears in Collections:IZA Discussion Papers, Forschungsinstitut zur Zukunft der Arbeit (IZA)

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