Duclos, Jean-Yves; Makdissi, Paul; Araar, Abdelkrim - Institute for the Study of Labor (IZA) - 2009
This paper proposes a methodology for testing for whether tax reforms are pro-poor. This is done by extending stochastic dominance techniques to help identify tax reforms that will necessarily be deemed absolutely or relatively pro-poor by a wide spectrum of poverty analysts. The statistical...