SOCIALLY IMPROVING TAX REFORMS*
提出图形方法判断商品税变化是否改善社会福利或减少贫困，并用墨西哥数据展示如何利用关键贫困线和经济效益比来刻画社会改善性税制改革。
This article proposes graphical methods to determine whether commodity tax changes are “socially improving,” in the sense of improving social welfare or decreasing poverty for large classes of social welfare and poverty indices. It also shows how estimators of critical poverty lines and economic efficiency ratios can be used to characterize socially improving tax reforms. The methodology is illustrated using Mexican data.