Poverty-Reducing Tax Reforms with Heterogeneous Agents

Duclos, Jean-Yves; Makdissi, Paul; Wodon, Quentin T.

doi:10.2139/ssrn.395561

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Poverty-Reducing Tax Reforms with Heterogeneous Agents

CIRPEE Working Paper No. 03-13

14 Pages Posted: 23 May 2003

See all articles by Jean-Yves Duclos

Jean-Yves Duclos

Laval University; IZA Institute of Labor Economics

Paul Makdissi

Université de Sherbrooke - Department of Economics

The poverty impact of indirect tax reforms is analyzed using sequential stochastic dominance methods. This allows agents to differ in dimensions that cannot always be precisely captured within the usual money-metric indicators of living standards. Examples of such dimensions include household size and composition, temporal or spatial variation in price indices, and individual needs and "merits".

Keywords: Poverty, Efficiency, Tax Reform, Stochastic Dominance

JEL Classification: D12, D63, H21, I32

Suggested Citation: Suggested Citation

Duclos, Jean-Yves and Makdissi, Paul and Wodon, Quentin T., Poverty-Reducing Tax Reforms with Heterogeneous Agents (February 2003). CIRPEE Working Paper No. 03-13, Available at SSRN: https://ssrn.com/abstract=395561 or http://dx.doi.org/10.2139/ssrn.395561