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 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...

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 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...

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...

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...

We investigate the effect of education Conditional Cash Transfer programs (CCTs) on teenage pregnancy. Our main concern is with how the size and sign of the eect may depend on the design of the program. Using a simple model we show that an education CCT that conditions renewal on school...

This study evaluates the impact of school canteen programs on the performance of rural primary schools in Senegal using a “randomized experiment”. 120 schools which had never had school canteens were selected in the four poorest regions of Senegal. They were randomly assigned to treatment...

In the context of a sharp rise in the incidence of poverty and increasing inequality since the end of the last decade, a major tax reform was put into place in mid-2007 with the explicit goals of promoting both greater efficiency and equity in the Uruguayan tax system. Overall, the reform...