David Madden
http://www.ucd.ie/t4cms/wp09.10.pdf
Abstract: The distributional characteristic is a measure which can be used
in many applications in social cost-benefit analysis. In the application
here, the distributional characteristics of a number of broad aggregates of
goods are calculated for Ireland. These calculations can aid in assessing
the distributional implications of price and tax changes.
Keywords: Distributional Characteristic, welfare weight, tax reform.
JEL Codes: D12, I18, I32.
Corresponding Author: David Madden,
School of Economics,
University College Dublin,
Belfield,
Dublin 4,
Ireland.
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