Following Ahmad and Stern (1984) a number of papers have been devoted to the analysis and the application of revenue-neutral and welfare-enhancing marginal commodity tax reforms. A recent stream of literature has investigated poverty-reducing commodity tax reforms using specific poverty measures. Here we derive the conditions under which a revenue-neutral marginal commodity tax reform increases the mean income of the poor and generates Lorenz-dominance of post-tax with respect to pre-tax distribution of equivalent income among the poor. These conditions are easy to interpret and not particularly difficult to apply. © 2007 Elsevier Ltd. All rights reserved.
Santoro, A. (2007). Poverty-reducing commodity tax reforms. In Inequality and Poverty: Papers from the Society for the Study of Economic Inequality's Inaugural Meeting (pp. 301-316). ELSEVIER.
Poverty-reducing commodity tax reforms
SANTORO, ALESSANDRO
2007
Abstract
Following Ahmad and Stern (1984) a number of papers have been devoted to the analysis and the application of revenue-neutral and welfare-enhancing marginal commodity tax reforms. A recent stream of literature has investigated poverty-reducing commodity tax reforms using specific poverty measures. Here we derive the conditions under which a revenue-neutral marginal commodity tax reform increases the mean income of the poor and generates Lorenz-dominance of post-tax with respect to pre-tax distribution of equivalent income among the poor. These conditions are easy to interpret and not particularly difficult to apply. © 2007 Elsevier Ltd. All rights reserved.
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