Dalton-improving tax reform: When households differ in ability and needs
Author
Abstract
Suggested Citation
Download full text from publisher
As the access to this document is restricted, you may want to search for a different version of it.
References listed on IDEAS
- repec:bla:revinw:v:39:y:1993:i:4:p:337-56 is not listed on IDEAS
- J. A. Mirrlees, 1971. "An Exploration in the Theory of Optimum Income Taxation," The Review of Economic Studies, Review of Economic Studies Ltd, vol. 38(2), pages 175-208.
- A. B. Atkinson & F. Bourguignon, 1982. "The Comparison of Multi-Dimensioned Distributions of Economic Status," The Review of Economic Studies, Review of Economic Studies Ltd, vol. 49(2), pages 183-201.
- Ahmad, Ehtisham & Stern, Nicholas, 1984. "The theory of reform and indian indirect taxes," Journal of Public Economics, Elsevier, vol. 25(3), pages 259-298, December.
- Mayshar, Joram & Yitzhaki, Shlomo, 1995. "Dalton-Improving Indirect Tax Reform," American Economic Review, American Economic Association, vol. 85(4), pages 793-807, September.
- Mayshar, Joram, 1990. "On measures of excess burden and their application," Journal of Public Economics, Elsevier, vol. 43(3), pages 263-289, December.
- Stephen P. Jenkins & Peter J. Lambert, 1993. "Ranking Income Distributions When Needs Differ," Review of Income and Wealth, International Association for Research in Income and Wealth, vol. 39(4), pages 337-356, December.
- Atkinson, Anthony B., 1970. "On the measurement of inequality," Journal of Economic Theory, Elsevier, vol. 2(3), pages 244-263, September.
Citations
Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
Cited by:
- Alessandro Santoro, 2007.
"Marginal Commodity Tax Reforms: A Survey,"
Journal of Economic Surveys, Wiley Blackwell, vol. 21(4), pages 827-848, September.
- Alessandro Santoro, 2005. "Marginal commodity tax reforms: a survey," Public Economics 0508017, University Library of Munich, Germany.
- Jean-Yves Duclos & Paul Makdissi & Abdelkrim Araar, 2014.
"Pro-poor indirect tax reforms, with an application to Mexico,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 21(1), pages 87-118, February.
- Abdelkrim ARAAR & Jean-Yves DUCLOS & Paul MAKDISSI, 2012. "Pro-poor indirect tax reforms, with an application to Mexico," Working Papers P56, FERDI.
- Abdelkrim ARAAR & Jean-Yves DUCLOS & Paul MAKDISSI, 2012. "Pro-poor indirect tax reforms, with an application to Mexico," Working Papers P56, FERDI.
- World Bank, 2003. "Brazil : Inequality and Economic Development, Volume 1. Policy Report," World Bank Publications - Reports 14653, The World Bank Group.
- Jean‐Yves Duclos & Paul Makdissi & Quentin Wodon, 2005.
"Poverty‐Reducing Tax Reforms with Heterogeneous Agents,"
Journal of Public Economic Theory, Association for Public Economic Theory, vol. 7(1), pages 107-116, February.
- Duclos, Jean-Yves & Makdissi, Paul & Wodon, Quentin, 2002. "Poverty-Reducing Tax Reforms with Heterogeneous Agents," Cahiers de recherche 0202, Université Laval - Département d'économique.
- Duclos, Jean-Yves & Makdissi, Paul & Wodon, Quentin, 2003. "Poverty-Reducing Tax Reforms with Heterogeneous Agents," Cahiers de recherche 0313, CIRPEE.
- Paul Makdissi & Jean-Yves Duclos & Quentin Wodon, 2002. "Poverty-Reducing Tax Reforms with Heterogeneous Agents," Cahiers de recherche 02-09, Departement d'économique de l'École de gestion à l'Université de Sherbrooke, revised 2003.
- Horacio L. P. Piffano, 2007.
"Argentina and Brazil: Fiscal Harmonization and Subnational Sales Taxation – State / Provincial VAT versus State / Provincial Retail Sales Tax,"
IIE, Working Papers
069, IIE, Universidad Nacional de La Plata.
- Horacio L. P. Piffano, 2007. "Argentina and Brazil: Fiscal Harmonization and Subnational Sales Taxation – State / Provincial VAT versus State / Provincial Retail Sales Tax," Department of Economics, Working Papers 069, Departamento de Economía, Facultad de Ciencias Económicas, Universidad Nacional de La Plata.
- Douglas Lundin, 2001. "Welfare-Improving Carbon Dioxide Tax Reform Taking Externality and Location into Account," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 8(5), pages 815-835, November.
- Sami Bibi, 2001. "Comparing Effects of General Subsidies and Targeted Transfers on Poverty: Robustness Analysis Using Data Set from Tunisia," Working Papers 0125, Economic Research Forum, revised 09 Jun 2001.
- Luis Huesca & Abdelkrim Araar & Linda Llamas & Guy Lacroix, 2021. "The impact of tobacco tax reforms on poverty in Mexico," SN Business & Economics, Springer, vol. 1(10), pages 1-18, October.
- Heshmati, Almas, 2004. "Data Issues and Databases Used in Analysis of Growth, Poverty and Economic Inequality," IZA Discussion Papers 1263, Institute of Labor Economics (IZA).
- Paolo Liberati, 2001. "The Distributional Effects of Indirect Tax Changes in Italy," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 8(1), pages 27-51, January.
- Alessandra Cepparulo & Francesca Gastaldi & Paolo Liberati, 2010. "The distributional and welfare impact of inflation in Italy," Working Papers in Public Economics 134, University of Rome La Sapienza, Department of Economics and Law.
- Jean-Yves Duclos & Paul Makdissi & Abdelkrim Araar, 2009.
"Pro-Poor Tax reforms, with an Application to Mexico,"
Working Papers
0907E, University of Ottawa, Department of Economics.
- Jean-Yves Duclos & Paul Makdissi & Abdelkrim Araar, 2010. "Pro-Poor Tax Reforms, with an Application to Mexico," Cahiers de recherche 1001, CIRPEE.
- Duclos, Jean-Yves & Makdissi, Paul & Araar, Abdelkrim, 2009. "Pro-Poor Tax Reforms, with an Application to Mexico," IZA Discussion Papers 4511, Institute of Labor Economics (IZA).
- Garcia-Diaz, Rocio & Sosa-Rub, Sandra G., 2011. "Analysis of the distributional impact of out-of-pocket health payments: Evidence from a public health insurance program for the poor in Mexico," Journal of Health Economics, Elsevier, vol. 30(4), pages 707-718, July.
- John Cockburn & Hélène Maisonnave & Véronique Robichaud & Luca Tiberti, 2016. "Fiscal Space and Public Spending on Children in Burkina Faso1 [Burkina Faso. Classification-JEL: I32, D58, C50, O55]," International Journal of Microsimulation, International Microsimulation Association, vol. 9(1), pages 5-23.
- John Cockburn & Hélène Maisonnave & Véronique Robichaud & Luca Tiberti, 2013.
"Fiscal Space and Public Spending on Children in Burkina Faso,"
Cahiers de recherche
1308, CIRPEE.
- John Cockburn & Helene Maisonnave & Véronique Robichaud & Luca Tiberti, 2016. "Fiscal Space and Public Spending on Children in Burkina Faso," Post-Print hal-02314208, HAL.
- John Cockburn & Helene Maisonnave & Véronique Robichaud & Luca Tiberti, 2019. "Fiscal Space and Public Spending on Children in Burkina Faso," Working Papers hal-02314223, HAL.
- Billette de Villemeur, Etienne & Leroux, Justin, 2016. "Accounting for Needs in Cost Sharing," MPRA Paper 73434, University Library of Munich, Germany.
- Alessandro Balestrino & Alessandro Cigno & Anna Pettini, 2003. "Doing Wonders with an Egg: Optimal Re‐distribution When Households Differ in Market and Non‐Market Abilities," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 5(3), pages 479-498, July.
Most related items
These are the items that most often cite the same works as this one and are cited by the same works as this one.- Jean‐Yves Duclos & Paul Makdissi & Quentin Wodon, 2005.
"Poverty‐Reducing Tax Reforms with Heterogeneous Agents,"
Journal of Public Economic Theory, Association for Public Economic Theory, vol. 7(1), pages 107-116, February.
- Paul Makdissi & Jean-Yves Duclos & Quentin Wodon, 2002. "Poverty-Reducing Tax Reforms with Heterogeneous Agents," Cahiers de recherche 02-09, Departement d'économique de l'École de gestion à l'Université de Sherbrooke, revised 2003.
- Duclos, Jean-Yves & Makdissi, Paul & Wodon, Quentin, 2002. "Poverty-Reducing Tax Reforms with Heterogeneous Agents," Cahiers de recherche 0202, Université Laval - Département d'économique.
- Duclos, Jean-Yves & Makdissi, Paul & Wodon, Quentin, 2003. "Poverty-Reducing Tax Reforms with Heterogeneous Agents," Cahiers de recherche 0313, CIRPEE.
- Jean-Yves Duclos & Paul Makdissi & Quentin Wodon, 2008.
"Socially Improving Tax Reforms,"
International Economic Review, Department of Economics, University of Pennsylvania and Osaka University Institute of Social and Economic Research Association, vol. 49(4), pages 1505-1537, November.
- Paul Makdissi & Jean-Yves Duclos, 2002. "Socially-Improving Tax Reforms," Cahiers de recherche 02-01, Departement d'économique de l'École de gestion à l'Université de Sherbrooke, revised 2004.
- Jean-Yves Duclos & Paul Makdissi & Quentin Wodon, 2004. "Socially-Improving Tax Reforms," Cahiers de recherche 0401, CIRPEE.
- Gravel, Nicolas & Moyes, Patrick, 2012.
"Ethically robust comparisons of bidimensional distributions with an ordinal attribute,"
Journal of Economic Theory, Elsevier, vol. 147(4), pages 1384-1426.
- Patrick Moyes & Nicolas Gravel, 2011. "Ethically robust comparisons of bidimensional distributions with an ordinal attribute," Post-Print hal-00796064, HAL.
- Patrick MOYES & Nicolas GRAVEL, 2011. "Ethically Robust Comparisons of Bidimensional Distributions with an Ordinal Attribute," Cahiers du GREThA (2007-2019) 2011-36, Groupe de Recherche en Economie Théorique et Appliquée (GREThA).
- Patrick Moyes & Nicolas Gravel, 2012. "Ethically robust comparisons of bidimensional distributions with an ordinal attribute," Post-Print hal-00796050, HAL.
- Nicolas Gravel & Patrick Moyes, 2013.
"Utilitarianism or welfarism: does it make a difference?,"
Social Choice and Welfare, Springer;The Society for Social Choice and Welfare, vol. 40(2), pages 529-551, February.
- Nicolas Gravel & Patrick Moyes, 2011. "Utilitarianism or Welfarism: Does it Make a Difference?," Working Papers halshs-00634010, HAL.
- Nicolas Gravel & Patrick Moyes, 2013. "Utilitarianism or welfarism: does it make a difference?," Post-Print hal-00650750, HAL.
- Patrick MOYES & Nicolas GRAVEL, 2011. "Utilitarianism or Welfarism: Does it Make a Difference?," Cahiers du GREThA (2007-2019) 2011-30, Groupe de Recherche en Economie Théorique et Appliquée (GREThA).
- Paolo Liberati, 2001. "The Distributional Effects of Indirect Tax Changes in Italy," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 8(1), pages 27-51, January.
- David Madden, 2015.
"The Poverty Effects Of A ‘Fat‐Tax’ In Ireland,"
Health Economics, John Wiley & Sons, Ltd., vol. 24(1), pages 104-121, January.
- David (David Patrick) Madden, 2013. "The Poverty Effects of a “Fat-Tax” in Ireland," Working Papers 201303, School of Economics, University College Dublin.
- Madden, D., 2013. "The Poverty Effects of a "Fat-Tax" in Ireland," Health, Econometrics and Data Group (HEDG) Working Papers 13/07, HEDG, c/o Department of Economics, University of York.
- Kobus, Martyna & Kurek, Radosław, 2018. "Copula-based measurement of interdependence for discrete distributions," Journal of Mathematical Economics, Elsevier, vol. 79(C), pages 27-39.
- David Madden & Michael Savage, 2020. "Which households matter most? Capturing equity considerations in tax reform via generalised social marginal welfare weights," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 27(1), pages 153-193, February.
- Patrick Moyes & Stephen Bazen, 2003. "International Comparisons of Income Distribution," LIS Working papers 341, LIS Cross-National Data Center in Luxembourg.
- Andrea Brandolini, 2008. "On applying synthetic indices of multidimensional well-being: health and income inequalities in selected EU countries," Temi di discussione (Economic working papers) 668, Bank of Italy, Economic Research and International Relations Area.
- Christophe Muller & Alain Trannoy, 2003.
"A Dominance Approach to Well-Being Inequality across Countries,"
IDEP Working Papers
0313, Institut d'economie publique (IDEP), Marseille, France.
- Alain Trannoy & Christophe Muller, 2004. "A Dominance Approach To Well-Being Inequality Across Countries," Working Papers. Serie AD 2004-27, Instituto Valenciano de Investigaciones Económicas, S.A. (Ivie).
- Shlomo Yitzhaki, 2001. "A Public Finance Approach to Assessing Poverty Alleviation," NBER Working Papers 8062, National Bureau of Economic Research, Inc.
- Garcia-Diaz, Rocio & Sosa-Rub, Sandra G., 2011. "Analysis of the distributional impact of out-of-pocket health payments: Evidence from a public health insurance program for the poor in Mexico," Journal of Health Economics, Elsevier, vol. 30(4), pages 707-718, July.
- Moyes, Patrick, 2012.
"Comparisons of heterogeneous distributions and dominance criteria,"
Journal of Economic Theory, Elsevier, vol. 147(4), pages 1351-1383.
- Patrick Moyes, 2010. "Comparisons of heterogeneous distributions and dominance criteria," Post-Print hal-00796072, HAL.
- Patrick Moyes, 2011. "Comparisons of heterogeneous distributions and dominance criteria," Post-Print hal-00796067, HAL.
- Patrick Moyes, 2012. "Comparisons of heterogeneous distributions and dominance criteria," Post-Print hal-00650745, HAL.
- Patrick MOYES, 2011. "Comparisons of Heterogeneous Distributions and Dominance Criteria," Cahiers du GREThA (2007-2019) 2011-23, Groupe de Recherche en Economie Théorique et Appliquée (GREThA).
- Alessandro Santoro, 2007.
"Marginal Commodity Tax Reforms: A Survey,"
Journal of Economic Surveys, Wiley Blackwell, vol. 21(4), pages 827-848, September.
- Alessandro Santoro, 2005. "Marginal commodity tax reforms: a survey," Public Economics 0508017, University Library of Munich, Germany.
- David (David Patrick) Madden & Michael Savage, 2015. "Which Households Matter Most? Capturing Equity Considerations in Tax Reform via Generalised Social Marginal Welfare Weights," Working Papers 201502, School of Economics, University College Dublin.
- Shun-ichiro Bessho & Masayoshi Hayashi, 2013.
"Estimating the Social Marginal Cost of Public Funds,"
Public Finance Review, , vol. 41(3), pages 360-385, May.
- HAYASHI Masayoshi & BESSHO Shun-ichiro, 2004. "Social marginal cost of public funds: A microdata estimation for the Japaneseprogressive income tax system (in Japanese)," ESRI Discussion paper series 113, Economic and Social Research Institute (ESRI).
- Shun-ichiro Bessho & Masayoshi Hayashi, 2011. "Estimating the Social Marginal Cost of Public Funds: A Micro-data Approach," CIRJE F-Series CIRJE-F-817, CIRJE, Faculty of Economics, University of Tokyo.
- Shun-ichiro Bessho & Masayoshi Hayashi, 2005. "The Social Cost of Public Funds : The Case of Japanese Progressive Income Taxation," Finance Working Papers 22031, East Asian Bureau of Economic Research.
- Muller, Christophe & Trannoy, Alain, 2012. "Multidimensional inequality comparisons: A compensation perspective," Journal of Economic Theory, Elsevier, vol. 147(4), pages 1427-1449.
- Åsmund Sunde Valseth & Katinka Holtsmark & Bjart Holtsmark, 2019. "The costs of taxation in the presence of inequality," Discussion Papers 908, Statistics Norway, Research Department.
- Duclos, Jean-Yves & Makdissi, Paul & Wodon, Quentin, 2002. "Socially-Efficient Tax Reforms," Cahiers de recherche 0201, Université Laval - Département d'économique.
Corrections
All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:eee:pubeco:v:62:y:1996:i:3:p:399-412. See general information about how to correct material in RePEc.
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Catherine Liu (email available below). General contact details of provider: http://www.elsevier.com/locate/inca/505578 .
Please note that corrections may take a couple of weeks to filter through the various RePEc services.