Duclos, Jean-Yves; Makdissi, Paul; Araar, Abdelkrim - In: International Tax and Public Finance 21 (2014) 1, pp. 87-118
This paper proposes a methodology for testing for whether tax reforms are pro-poor. This is done by extending stochastic dominance techniques to identify tax reforms that will be deemed absolutely or relatively pro-poor by a wide spectrum of poverty analysts. The statistical properties of the...