رفاه بهبوددهنده اصلاحات مالیاتی توزیعی خنثی

These results stay robust when non-homothetic preferences are considered and progressivity in consumption taxation is achieved by subsidizing consumption of the poor. With respect to long term objectives, the choice of a more progressive consumption or labor-income tax system depends on the modelization of preferences. During the transition, a tax reform involving more progressive labor-income taxation generates smaller redistribution effects than any consumption tax reform.