The theory of reform and indian indirect taxes
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2021, Journal of Mathematical EconomicsCitation Excerpt :Since Negishi weights neutralise any policy impact from income redistribution, a key implication of their existence is that they rule out the possibility of a Pareto-improving income redistribution. In an analogous approach, Ahmad and Stern (1984) use the ‘inverse optimum’ to identify welfare weights that represent the implicit weights at the initial equilibrium. If these welfare weights do not exist, this implies that a Pareto improvement is possible.
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2021, Economics of TransportationCitation Excerpt :Section 5 concludes with a summary of findings and a discussion on directions of further research. In the marginal tax reform approach, pioneered by Ahmad and Stern (1984) for developing countries, the advantage is that much less information is necessary to have directions of reform than in the optimal tax reform. The main idea is to rely on aggregate demand elasticities for all goods and budget share for all goods by different income groups to compute budget neutral tax reforms that improve equity weighted welfare.
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2020, Economic ModellingCitation Excerpt :Likewise consumption taxes will adjust in response to relative price movements that alter the ex post cost of capital and if delays in rebuild depress wages and profits and thereby undercut tax revenues from these sources. Consistent with the empirical literature (for example, Browning (1976), Ahmad and Stern (1984) and Auriol and Warlters (2012)), the consumption tax in this model is less distortionary than factor or output taxes so that the welfare costs of taxation represent a lower-bound on the tax distortion. In reality, small economies may find themselves completely or partially excluded from private debt markets immediately post-disaster.