This paper provides an empirical analysis of the potential effects of a proposed tax reform in Serbia on poverty and vulnerable groups. The essence of the proposal is transferring the tax burden from wages to personal consumption, thus alleviating one production factor and therefore stimulating...

Nous proposons une méthode pour évaluer la capacité des systèmes de taxation du revenu de diminuer la pauvreté, lorsque celle-ci est définie en cohérence avec une notion de niveau de vie issue de l’éthique de la responsabilité. Selon cette éthique, toutes les inégalités ne sont pas...

The paper is based on an individual life-cycle model, which describes the purely economic components of human capital. The present value of human capital is determined by all future income flows, which at the same time constitute the individual as well as the total tax base of a nation....

The history of foreign development assistance is one of movement away from addressing immediate needs to a focus on the underlying causes of poverty. A recent manifestation is the move towards “sustainability,” which stresses community mobilization, education, and cost-recovery. This stands...

Content of abstract This paper provides a robust multidimensional evaluation of intra -urban differences. The hypothesis that joint consumption of public goods of individuals in non slum urban India dominates those of individuals living in slums is accepted while the hypothesis that consumption...

This paper investigates labor supply and redistributive effects of in-work benefits for Italian married couples using a tax-benefit microsimulation model and a multi-sectoral discrete choice model of labor supply. We consider in-work benefits based on the Earned Income Tax Credit (EITC) and the...

The article focuses on issues of households at risk of poverty in a relative conception. Income poverty represents a situation when the threshold of 0.6 of median income is not achieved. The analysis of a broader definition of poverty bases on identification and assessment of material...

The poverty risk rate increased in Finland from 7 to 14 per cent between 1993 and 2010. We have estimated the counterfactual poverty rates for the year 2010 in order to evaluate the impact of changes in tax and benefit systems on the increase of the poverty risk rate. Household disposable...

This study attempts to assess the impact of two shocks - trade liberalisation and a decline in remittances from abroad- on poverty in Pakistan using a CGE framework. It is found that tariff reduction in the absence of a decline in remittances reduces poverty, as measured by the head count,...

The aim of this paper is to examine if tobacco consumption crowds-out consumption of basic needs and whether it has implications for nutrition intake and intra-household resource allocation in developing countries. In the process we also examine whether preference over other commodities for...