논문KCI 등재
On the Distributional Effect of Commodity Tax Reform
경제연구소 (Hanyang Economic Research Institute)|2002.05|Journal of Economic Research (JER)|제7권 제1호|pp. 105-116
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Abstract
Evaluation ofthe distributional eectofa tax reform isoneofthemajorconcernsofa policy planner.The distributional eectman-ifestsitselfin the measuresofincomeinequality/poverty/ relativedeprivation. This paper considers the feeling of relative depri-vation in termsofconsumption expenditure and analyzesthe im-pactofmarginal changesin commodity taxeson thisconsumptionbased measure. An illustration using Indian consumer expendi-ture data isalso provided.
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