The Value Added Tax (VAT) was introduced in India in place of Sales Tax, taking effect in April 1, 2005. These taxes are in the domain of different state governments within the country's federal set up. Although VAT is widely acclaimed to be a better system than the sales tax on grounds of...

Cette recherche analyse l’impact de la hausse des prix des produits alimentaires (2008-2009) et des mesures de réformes mises en oeuvre par le Togo, sur la pauvreté, la vulnérabilité, les inégalités et les enfants. Grâce à un modèle d’équilibre général partiel et des données de...

Budget deficit, exchange rate fluctuation and high fuel world price provides a pressure on budget capacity to stimulate the Indonesian economy. The government has designed several fiscal policies, including reducing the fuel subsidy. The study objective is to analyse the impact of reducing fuel...

Cette étude a pour objectif d'identifier la progressivité des services publics d'éducation et de santé en Guinée, en s'appuyant sur les schémas de consommation tirés de l'enquête sur le niveau de vie de 2002-2003. Les résultats suggèrent que l'éducation publique primaire est plus...

This paper analyses multidimensional aspects of child poverty in Kenya. We carry out poverty and inequality comparisons for child survival and also use the parametric survival model to explain childhood mortality using DHS data. The results of poverty comparisons show that: children with the...

The Sri Lankan government implemented tax reforms in 2011, including removal of the tax exemption given to public servants and reduction of personal income tax rates in order to improve tax compliance from pay-as-you-earn (PAYE) tax payers. This study evaluates the 2007 and 2011 tax systems in...

To date, prices of gas and other energy used by households in Ukraine have been generously subsidized by the Government. However, suppressed energy prices lead to excessive use of gas and an inefficient level of investment into energy savings. In addition, Ukraine’s dependence on imported gas...

This paper investigates the impact of the pilot phase of Paraguay’s conditional cash transfer programme, Tekoporã, on the demand for healthcare and education, and how much of this impact was due to the cash transfers and/or due to changes in behaviour/preferences, possibly as an effect of...

In this paper we propose a method to estimate externality effects in cash transfer programmes, even in cases when the benefit is not randomly assigned. Externality is assessed through the decomposition of the average treatment effect on the treated (ATT) into participation (direct) effect and...

We use a large unique household panel data set spanning 16 years to estimate the impacts of three major Chinese forest conservation and reforestation programs on household incomes. The programs are the most significant of China’s Key Priority Forestry Programs, namely the Sloping Land...