EVALUATING IMPACT EFFECTS OF TAX REFORMS
这篇综述文章从理论角度梳理了税收改革影响效应的实证分析所需输入，涵盖不平等、社会福利、累进性和横向不公平等效应，并介绍了支配性检验和指数比较等评估方法，对研究收入分配和税收政策的学者有参考价值。
Abstract. This survey paper provides coverage of the inputs from the theory side which go into the empirical analysis of impact effects of tax reforms. Inequality, social welfare, progressivity and horizontal inequity effects are considered. The value judgements inherent in selecting the target group for analysis, specifying welfare through household utility, equivalizing incomes and otherwise incorporating differences in household needs into utilitarian analysis, are all explained. The evaluation procedures described include dominance checks and index comparisons. The inequality and social welfare tests are also applicable to other comparisons of income distribution. Standard computer software to sort, cumulate and compute covariances is all that is required to undertake the necessary computations using microdata.