Between-Group Transfers and Poverty-Reducing Tax Reforms

Paul Makdissi; Stéphane Mussard

Between-Group Transfers and Poverty-Reducing Tax Reforms

Paul Makdissi, Stéphane Mussard

Research output: Working paper

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Abstract

In this paper, we propose the conception of within-group CD-curve, to apprehend the impact of indirect tax reforms on truncated distributions of consumption expenditures. This confers decision makers the ability to perform within-group transfers as well as between-group transfers to reduce poverty in particular groups or to obtain an overall poverty alleviation. Between-group transfers are implemented in order to introduce a fairness element into the indirect tax framework, allowing to test for the robustness of reducing-tax reforms, for any order of stochastic dominance.

Original language	English
Publisher	CEPS/INSTEAD
Number of pages	19
Publication status	Published - 2006
Externally published	Yes

Publication series

Name	IRISS Working Papers
Publisher	CEPS/INSTEAD
No.	2006-10

Keywords

CD-curve
redistribution
stochastic dominance
tax reforms

Access to Document

Working Paper n°2006-10Final published version, 739 KB

Cite this

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