Reengineering or reforming a tax system in low-income countries such as Nepal Malawi or Bolivia is a more challenging, or a more interesting, task than undertaking a tax reform in a typical high income industrial country. The greatest challenge is to design a tax system that will appropriately...

The paper develops a theoretical framework to measure the effective federal and provincial sales tax rates for final demand commodities. The results show that non-neutralities exist not only in the federal sales tax but also in other taxes in the Canadian commodity tax system. One of the most...

The Value Added Tax (VAT) was introduced in Singapore in 1994 as a major part of an overall tax reform package and with a strong political commitment to its implementation. As the Singaporean economy has many special features that make it difficult for a generic VAT to function well, such as a...

In Uganda, agricultural extension has been hotly debated since the implementation of the National Agricultural Advisory Services (NAADS) program in 2001. Conceived as a demand-driven approach and largely publicly funded with services provided by the private sector, the NAADS program targets the...

The introduction and dissemination of improved dairy cow breeds in Uganda is arguably the most significant step taken to develop a modern and commercial dairy industry in the country over the last two decades. This study uses a nationally representative sample of Ugandan households to rigorously...

While previous research on cash transfer programs has primarily concentrated on micro-economic effects, this paper analyzes general equilibrium effects of social transfer policies using a computable general equilibrium model applied to Cambodia. It identifies the potential impact of these...

Together with a call for more effective and efficient regulations in the EU, there is a growing demand for transparency in the evaluation methods used to assess their effects. This paper proposes a classification of the impacts that food safety regulations can produce and discusses the...

Biofortification, or the genetic improvement of the nutritional quality of food crops, is a promising strategy to combat undernutrition, particularly among the rural poor in developing countries. However, traditional methods of impact assessment do not apply to biofortified crops as little or no...

European Union (EU) retailers are setting global benchmarks for the production of fresh food, and are asking their suppliers for produce to be certified according to food safety and quality standards. Compliance to these standards for developing countries small-scale producers entail costly...

"This stocktaking workshop provided an opportunity for several groups with active interest in impact assessment relating to agricultural policy research to share experiences and views about what constitutes good practice in this field. The sponsoring organizations have had a long-standing...