Premium
Poverty‐Reducing Tax Reforms with Heterogeneous Agents
Author(s) -
DUCLOS JEANYVES,
MAKDISSI PAUL,
WODON QUENTIN
Publication year - 2005
Publication title -
journal of public economic theory
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.809
H-Index - 32
eISSN - 1467-9779
pISSN - 1097-3923
DOI - 10.1111/j.1467-9779.2005.00196.x
Subject(s) - economics , stochastic dominance , poverty , dominance (genetics) , public economics , econometrics , metric (unit) , microeconomics , economic growth , biology , biochemistry , operations management , gene
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.”