Welfare criteria for tax reforms : An extension |
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| Authors: | Toshihiro Ihori |
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| Affiliation: | Faculty of Economics, Tokyo Metropolitan University, 1-1-1 Yakumo, Meguro-ku, Tokyo, Japan |
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| Abstract: | Pazner and Sadka (1981) offer simple sufficient conditions for accepting or rejecting tax reforms based on the theory of index numbers. We provide not only sufficient conditions but also necessary conditions for the validity of tax reforms. Thus, a complete characterization of tax reforms is obtained. |
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