Welfare dominance and the design of excise taxation in the Côte d'ivoire

Yitzhaki, Shlomo; Thirsk, Wayne R.

doi:10.1016/0304-3878(90)90002-s

Cited by 40 publications

(35 citation statements)

References 6 publications

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“…The usefulness of this index in analysis of the progressivity of taxation was shown by Yitzhaki and Thirsk (1990). Whether the elasticity is greater (smaller) than 1 determines whether a change in a tax is progressive or regressive.…”

Section: The Extended Gini Concentration Ratio Ismentioning

confidence: 99%

“…In the traditional field of income distribution, the parameters enable the decomposition of the Gini coefficient (Kakwani 1977(Kakwani , 1980Lerman and Yitzhaki 1985;Pyatt, Chen, and Fei 1980;Shorrocks 1983). In public finance, these parameters serve as key parameters in determining the progressivity of taxes (Kakwani 1977(Kakwani , 1984Suits 1977;Yitzhaki and Thirsk 1990). The aforementioned works are a small sample of those using the parameters of the Gini method without reporting the standard error of the estimates.…”

mentioning

confidence: 97%

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Calculating Jackknife Variance Estimators for Parameters of the Gini Method

Yitzhaki

1991

Journal of Business & Economic Statistics

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Section: The Extended Gini Concentration Ratio Ismentioning

confidence: 99%

mentioning

confidence: 97%

Calculating Jackknife Variance Estimators for Parameters of the Gini Method

Yitzhaki

1991

Journal of Business & Economic Statistics

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“…Similar concepts have been used previously for the analysis of the incidence of taxes. [122][123][124] Using data from the European household budget survey, the study concludes that taxation of transportation fuels tends to have a neutral impact on the distribution of incomes. Moderate regressivity is found for the cases of Sweden and the UK.…”

mentioning

confidence: 99%

Social Implications of Green Growth Policies from the Perspective of Energy Sector Reform and its Impact on Households

Heindl,

LLschel

2015

SSRN Journal

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Die Dis cus si on Pape rs die nen einer mög lichst schnel len Ver brei tung von neue ren For schungs arbei ten des ZEW. Die Bei trä ge lie gen in allei ni ger Ver ant wor tung der Auto ren und stel len nicht not wen di ger wei se die Mei nung des ZEW dar.Dis cus si on Papers are inten ded to make results of ZEW research prompt ly avai la ble to other eco no mists in order to encou ra ge dis cus si on and sug gesti ons for revi si ons. The aut hors are sole ly respon si ble for the con tents which do not neces sa ri ly repre sent the opi ni on of the ZEW. Social Implications of Green Growth Policies from the Perspective of Energy Sector Reform and its Impact on Households Andreas Löschel University of Münster February 2015 This paper is also available as: OECD Issue Note -Social Implications of Green Growth Policies from the Perspective of Energy Sector Reform and its Impact on Households-AbstractThis paper reviews the literature on distributional effects of energy and carbon taxation with focus on microsimulation models. Most studies find that direct energy and carbon taxation tends to be regressive. Regressive effects occur mostly with respect to taxation of electricity or space heating. Taxation of transportation fuels show less regressive, neutral, or even progressive effects. Adequate revenue recycling often allows for neutralisation or full elimination of regressive effects so that energy and carbon tax reforms can be progressive. Some studies find evidence for the existence of a double dividend. There seems to be an efficiency-equity trade-off in revenue recycling, i.e. whether to foster growth or to assist low-income households. While a large number of studies on advanced economies are available, there clearly is a gap with regard to evidence for developing countries. Another gap relates to the lack of documentation on the challenges of incorporating macroeconomic models and long-term modelling perspectives in microsimulation. Both aspects can be of great importance with respect to the design of green growth policies. Thoughtful incorporation of social considerations, including aspects of poverty in modelling approaches could enhance the existing instruments of exante policy assessments since poverty is a tangible concept which is well-known, understandable, and openly observable for citizens and policy makers.

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“…Besides, the quantification method of progressivity, a dominance stochastic approach can also be used to take a judgment about the progressivity of a given tax (see Yitzhaki and Thirsk, 1990;Yitzhaki and Slemrod, 1991).…”

Section: Local Approach: Kakwani and Marginal Tax-benefit Evaluationmentioning

confidence: 99%

Redistribution of Taxes and Benefits in Mexico: Evaluation of the 2014 Fiscal Reform on Households

Reynoso

Valencia

Araar³

2015

ETYP

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We measured, for the first time, the general redistributive effect in the Mexican fiscal system with the Duclos-Jalbert-Araar decomposition approach, obtaining: vertical equity, horizonal inequity (hi) and reranking effect. The novelty of this application lies in the use of non-parametric techniques and the fact that we did not assume any functional relationship between the variables in our analysis. Our paper contributes with an assessment of the fiscal reform that took place in 2014 and compares it with the previous situation. A tax-benefit system with relative progressivity but high hi effect is found, as well as an increase on tax revenues up to 5.2 and 3.7 percent of gdp for income tax and vat respectively.Keywords: progressivity, redistribution, vertical equity, horizontal inequity, non-parametric analysis. jel classification: D63, H22, H23, I32, C14. ResumenSe mide por primera vez el efecto redistributivo general del sistema fiscal mexicano con el enfoque de descomposición Duclos-Jalbert-Araar, que obtiene: equidad vertical, inequidad horizontal (hi) y efecto de reordenación. La novedad reside en el uso de técnicas no paramétricas y que no se asume a ninguna relación funcional entre las variables. Se contribuye a generalizar una medición de qué tan progresivo y recaudatorio es el sistema fiscal actual de Méxicano y evaluar la situación simulada de la reforma fiscal de 2014. Los resultados determinan una progresividad relativa con un alto efecto de hi con la reforma fiscal y un incremento de recursos tributarios en 5.2% y 3.7% del pib en impuesto sobre la renta e iva respectivamente.Palabras clave: progresividad, redistribución, equidad vertical, inequidad horizontal, análisis no paramétrico.

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Welfare dominance and the design of excise taxation in the Côte d'ivoire

Cited by 40 publications

References 6 publications

Calculating Jackknife Variance Estimators for Parameters of the Gini Method

Calculating Jackknife Variance Estimators for Parameters of the Gini Method

Social Implications of Green Growth Policies from the Perspective of Energy Sector Reform and its Impact on Households

Redistribution of Taxes and Benefits in Mexico: Evaluation of the 2014 Fiscal Reform on Households

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