Faro, IbrahimaMakdissi, PaulMussard, Stéphane2026-05-052026-05-052026-05-05http://hdl.handle.net/10393/51604This paper integrates two pans of the operations research literature, optimal tax design and stochastic dominance analysis, to characterize indirect tax reforms that improve welfare or reduce poverty. We develop a general multivariate framework based on s-order stochastic dominance that extends existing approaches beyond the traditional two-good setting and beyond second-order dominance. The proposed method identifies budget-neutral tax reforms that are robust for broad classes of social welfare functions. Tax reforms are derived from a convex optimization problem and assessed with a wild bootstrap test adapted to dominance conditions. An application to Egyptian household data illustrates the empirical relevance of the approach and underscores the importance of higher-order dominance criteria for designing socially improving tax policies.enAttribution-NonCommercial-NoDerivatives 4.0 Internationalhttp://creativecommons.org/licenses/by-nc-nd/4.0/Optimal taxationStochastic dominancePovertyWild bootstrapWorking Paper