caa a22 4500 397559070 CHVBK 20180308164811.0 cr unu---uuuuu 161202e199609 xx s 000 0 eng 10.1093/wber/10.3.541 doi (NATIONALLICENCE)oxford-10.1093/wber/10.3.541 Guidelines on Searching for a Dalton-Improving Tax Reform: An Illustration with Data from Indonesia [Elektronische Daten] [Shlomo Yitzhaki, Jeffrey D. Lewis] This article documents the search for a Dalton-improving tax and expenditure reform using a methodology developed by Yitzhaki and Slemrod (1991) and Mayshar and Yitzhaki (1995). The methodology overcomes the need to define a specific social welfare function by searching instead for reforms that improve each social welfare function belonging to a wide class of functions. The authors apply the method to the energy sector of Indonesia, ignoring distributional constraints, and find that both the subsidy on kerosene and the tax on gasoline should be reduced. But taking distributional concerns into account, the present structure of energy taxes is reasonable and the country may benefit by increasing the subsidy to kerosene, taxing electricity, and reducing the gasoline tax. These conclusions are robust to changes in the relevant parameters representing the Indonesian economy. © 1996 The International Bank for Reconstruction and Development / THE WORLD BANK Articles nationallicence Yitzhaki Shlomo aut Lewis Jeffrey D. aut The World Bank Economic Review Oxford University Press 10/3(1996-09), 541-562 0258-6770 10:3<541 1996 10 wber https://doi.org/10.1093/wber/10.3.541 text/html Onlinezugriff via DOI 1 research-article jats NATIONALLICENCE 856 40 https://doi.org/10.1093/wber/10.3.541 text/html Onlinezugriff via DOI NATIONALLICENCE 700 1- Yitzhaki Shlomo aut NATIONALLICENCE 700 1- Lewis Jeffrey D. aut NATIONALLICENCE 773 0- The World Bank Economic Review Oxford University Press 10/3(1996-09), 541-562 0258-6770 10:3<541 1996 10 wber Metadata rights reserved CC BY-NC-4.0 http://creativecommons.org/licenses/by-nc/4.0 nationallicence BK010053 XK010053 XK010000 NATIONALLICENCE NATIONALLICENCE NL-oxford