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Book cover: Research on Economic Inequality

Research on Economic Inequality

ISSN: 1049-2585
Series editor(s): Professor John Bishop and Dr Juan Gabriel Rodríguez

Subject Area: Economics

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Poverty-reducing commodity tax reforms


Document Information:
Title:Poverty-reducing commodity tax reforms
Author(s):Alessandro Santoro
Volume:14 Editor(s): John Bishop, Yoram Amiel ISBN: 978-0-7623-1374-7 eISBN: 978-1-84950-462-1
Citation:Alessandro Santoro (2007), Poverty-reducing commodity tax reforms, in John Bishop, Yoram Amiel (ed.) Inequality and Poverty (Research on Economic Inequality, Volume 14), Emerald Group Publishing Limited, pp.301-316
DOI:10.1016/S1049-2585(06)14014-4 (Permanent URL)
Publisher:Emerald Group Publishing Limited
Article type:Chapter Item
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.

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