The Ahmad-Stern approach revisited: Variants and an application to Mexico

This paper extends the methodology first proposed by Ahmad and Stern for the design of tax reforms that are optimal at the margin. The extension centers on a sharper approximation of welfare measures. The original approach and its variant are illustrated in the case of the current Mexican tax system.

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Year of publication:	2004-05
Authors:	Urzúa, Carlos M.
Institutions:	Escuela de Graduados en Administración Pública y Políticas Públicas (EGAP), Instituto Tecnológico y de Estudios Superiores de Monterrey (ITESM)
Subject:	Ahmad-Stern approach \| marginal tax reform

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Extent:	application/pdf
Series:	EGAP Working Papers.
Type of publication:	Book / Working Paper
Language:	English
Notes:	Number 2004-05
Classification:	H2 - Taxation, Subsidies, and Revenue
Source:	RePEc - Research Papers in Economics

Persistent link: https://www.econbiz.de/10005427092