The Ahmad-Stern approach revisited

This paper extends the methodology first proposed by Ahmad and Stern for the design of tax reforms that are optimal at the margin. The extension centers on a sharper approximation of welfare measures. The original approach and its variant are illustrated in the case of the current Mexican tax system.

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Year of publication:	2005
Authors:	Urzúa, Carlos M.
Published in:	Economics Bulletin. - AccessEcon, ISSN 1545-2921. - Vol. 8.2005, 4, p. 1-8
Publisher:	AccessEcon
Subject:	marginal tax analysis

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Extent:	application/pdf
Type of publication:	Article
Language:	English
Classification:	H0 - Public Economics. General ; H2 - Taxation, Subsidies, and Revenue
Source:	RePEc - Research Papers in Economics

Persistent link: https://www.econbiz.de/10005196413