Yitzhaki, Shlomo; Lewis, Jeffrey D - In: World Bank Economic Review 10 (1996) 3, pp. 541-62
This article documents the search for a Dalton-improving tax and expenditure reform using a methodology developed by Yitzhaki and Slemrod (1991) and Mayshar and Yitzhaki (1995). The methodology overcomes the need to define a specific social welfare function by searching instead for reforms that...