Dalton-improving tax reform: When households differ in ability and needs

Journal of Public Economics

Volumn 62, Issue 3, 1996, Pages 399-412

  Mayshar, Joram ^a   Yitzhaki, Shlomo ^a  

^a HEBREW UNIVERSITY OF JERUSALEM   (Israel)

Author keywords

Ability; Dalton; Needs; Tax reform

Indexed keywords

EID: 0030295695     PISSN: 00472727     EISSN: None     Source Type: Journal    
DOI: 10.1016/0047-2727(95)01566-3     Document Type: Article

References (13)

1. Ahmad, E. and N. Stern, 1984, The theory of reform and Indian indirect taxes, Journal of Public Economics 25, 259-298.
2. Ahmad, E. and N. Stern, 1991, The theory of taxation for developing countries (Cambridge University Press, Cambridge).
3. Atkinson, A.B., 1970, On the measurement of inequality, Journal of Economic Theory 2, 244-263.
4. Atkinson, A.B. and F. Bourguignon, 1982, The comparison of multi-dimensioned distributions of economic status, The Review of Economic Studies 49, 183-201.
5. Atkinson, A.B. and F. Bourguignon, 1987, Income distribution and difference in needs, in: G.R. Feiwel, ed., Arrow and the foundations of the theory of economic policy (Macmillan, London) 350-370.
6. Baker, P., S. McKay and E. Symons, 1990, The simulation of indirect tax reforms: The IFS simulation program for indirect taxation (SPIT), Working Paper, Institute of Fiscal Studies, August.
7. Dalton, H., 1920, The measurement of the inequality of income, Economic Journal. As reprinted in the Appendix to his The Inequality of Income (Routledge, 1949).
8. Jenkins, S.P. and P.J. Lambert, 1993, Ranking income distributions when needs differ, Review of Income and Wealth 39, 337-356.
9. Mayshar, J., 1990, On measures of excess burden and their application, Journal of Public Economics 43, 263-289.
10. Mayshar, J. and S. Yitzhaki, 1995, Dalton-improving indirect tax reform, American Economic Review, 85, 793-808.
11. Mirrlees, J., 1971, An exploration in the theory of optimum income taxation, Review of Economic Studies 38, 175-208.
12. Pigou, A.C., 1912, Wealth and welfare (Macmillan, London).
13. Ravallion, M., 1993, Poverty comparisons (Harwood, Philadelphia).