Persistent inequalities between women and men in income, unpaid work, paid work and other dimensions disadvantage women, undermine human rights and damage economic prosperity. Despite the challenges in measuring economic resources at the individual level in a consistent manner across countries,...

This paper examines the methodological issues arising in the measurement of the distributional impact of tax and expenditure policies, with emphasis on the problems related to the measurement of the impact of adjustment programs on the welfare of the poor. Both conceptual and empirical...

This background paper describes five different tools that can be used for the assessment of tax incentives by governments in low income countries' (LICs). The first tool (an application of cost-benefit analysis) provides an overarching framework for assessment. Evaluations of the various costs...