BUDGET SHARES, DISTRIBUTIONAL CHARACTERISTICS AND THE DIRECTION OF TAX-REFORM

Authors
NAVAJAS F PORTO A
Citation
F. Navajas et A. Porto, BUDGET SHARES, DISTRIBUTIONAL CHARACTERISTICS AND THE DIRECTION OF TAX-REFORM, Economics letters, 45(4), 1994, pp. 475-479
Citations number
8
Categorie Soggetti
Economics
Journal title
Economics letters → ACNP
ISSN journal
01651765
Volume
45
Issue
4
Year of publication
1994
Pages
475 - 479
Database
ISI
SICI code
0165-1765(1994)45:4<475:BSDCAT>2.0.ZU;2-0
Abstract
We present a distinction between budget shares and distributional char acteristics in the framework of the marginal tax reform approach of Ah mad and Stern (Journal of Public Economics, 1984, 25, 259-298). In a s implified case we show that distributionally motivated tax changes bas ed on budget shares will not be welfare improving.