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| Carlos M. Urzúa |
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| ''The Ahmad-Stern approach revisited'' |
| ( 2005, Vol. 8 No.4 ) |
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| 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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| Keywords: marginal tax analysis |
JEL:
H2 - Taxation, Subsidies, and Revenue: General |
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| Manuscript Received : Nov 25 2004 | | Manuscript Accepted : Feb 09 2005 |
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