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文章基本信息

  • 标题:On the Destributional Effect of Commodity Tax Reform
  • 本地全文:下载
  • 作者:Amita Majumder
  • 期刊名称:Journal of Economic Research
  • 印刷版ISSN:1226-4261
  • 出版年度:2002
  • 卷号:7
  • 期号:1
  • 出版社:Hanyang Economic Research Institute
  • 摘要:

    Evaluation of the distributional effect of a tax reform is one of the major concerns of a policy planner. The distributional effect manifests itself in the measures of income inequality/poverty/ relative deprivation. This paper considers the feeling of relative deprivation in terms of consumption expenditure and analyzes the impact of marginal changes in commodity taxes on this consumption based measure. An illustration using Indian consumer expenditure data is also provided.

  • 关键词:Commodity tax reform; Inequality; Relative deprivation
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