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Evaluating Impact Effects of Tax Reforms

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  • Lambert, Peter J

Abstract

This survey paper provides coverage of the inputs from the theory side which go into the empirical analysis of impact effects of tax reforms. Inequality, social welfare, progressivity and horizontal inequity effects are considered. The value judgements inherent in selecting the target group for analysis, specifying welfare through household utility, equivalizing incomes and otherwise incorporating differences in household needs into utilitarian analysis, are all explained. The evaluation procedures described include dominance checks and index comparisons. The inequality and social welfare tests are also applicable to other comparisons of income distribution. Standard computer software to sort, cumulate and compute covariances is all that is required to undertake the necessary computations using microdata. Copyright 1993 by Blackwell Publishers Ltd

Suggested Citation

  • Lambert, Peter J, 1993. "Evaluating Impact Effects of Tax Reforms," Journal of Economic Surveys, Wiley Blackwell, vol. 7(3), pages 205-242, September.
    • Handle: RePEc:bla:jecsur:v:7:y:1993:i:3:p:205-42
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    Cited by:

    1. Valentini, Edilio, 2015. "Indirect taxation, public pricing and price cap regulation: A synthesis," Economics - The Open-Access, Open-Assessment E-Journal (2007-2020), Kiel Institute for the World Economy (IfW Kiel), vol. 9, pages 1-39.
    2. Rolf Aaberge, 2009. "Ranking intersecting Lorenz curves," Social Choice and Welfare, Springer;The Society for Social Choice and Welfare, vol. 33(2), pages 235-259, August.
    3. Rachel Loquet & Jerry Rafaliarison & Alain Trannoy, 1993. "L'évolution du caractère égalitaire du prélèvement fiscalo-social sous la cinquième République : un complément," Économie et Prévision, Programme National Persée, vol. 110(4), pages 81-104.
    4. Essama-Nssah, B., 2008. "Assessing the redistributive effect of fiscal policy," Policy Research Working Paper Series 4592, The World Bank.
    5. Antonia Cornwell & John Creedy, 1996. "Carbon taxation, prices and inequality in Australia," Fiscal Studies, Institute for Fiscal Studies, vol. 17(3), pages 21-38, August.
    6. Lisa Cameron & John Creedy, 1995. "Indirect Tax Exemptions and the Distribution ot Lifetime Income: A Simulation Analysis," The Economic Record, The Economic Society of Australia, vol. 71(1), pages 77-87, March.
    7. Nuria Badenes Plá & Borja Gambau Suelves & José M. Labeaga, 2023. "Counterfactual Assessment in the Design of Tax Reforms: Model Decomposition of Revenue and Redistribution Effects," Hacienda Pública Española / Review of Public Economics, IEF, vol. 245(2), pages 179-208, June.
    8. Paul Makdissi & Quentin Wodon, 2000. "Consumption Dominance Curves: Testing for the Impact of Tax Reforms on Poverty," Cahiers de recherche 00-05, Departement d'économique de l'École de gestion à l'Université de Sherbrooke.
    9. Makdissi, Paul & Wodon, Quentin, 2002. "Consumption dominance curves: testing for the impact of indirect tax reforms on poverty," Economics Letters, Elsevier, vol. 75(2), pages 227-235, April.
    10. Davies, James B. & Hoy, Michael, 2002. "Flat rate taxes and inequality measurement," Journal of Public Economics, Elsevier, vol. 84(1), pages 33-46, April.
    11. M.E. Atkinson & John Creedy & D.M. Knox, 1996. "Alternative Retirement Income Strategies: A Cohort Analysis of Lifetime Redistribution," The Economic Record, The Economic Society of Australia, vol. 72(217), pages 97-106, June.
    12. Sehili, Saloua & Wodon, Quentin, 2008. "Analyzing the Potential Impact of Indirect Tax Reforms on Poverty with Limited Data: Niger," MPRA Paper 11074, University Library of Munich, Germany.

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