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...

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 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...

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...

In complex policy decision situations where policy objectives can only be reached through appropriate activities of individual actors with own decision authority and individual objectives, the classical approaches for measuring the effects of regulatory initiatives through cost-benefit or...

We analyze the effect of different trade preferences granted to Southern and Eastern Mediterranean Countries (SEMCs). Specifically, we focus on monthly exports of four fruits and vegetables from Morocco to EU countries. We construct three indicators that consider different types of preferences...