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This background paper describes five different tools that can be used for the assessment of tax incentives by … framework for assessment. Evaluations of the various costs and benefits of tax incentives are vital for informed decision making … next three tools (tax expenditure assessment, corporate micro simulation models, and effective tax rate models) can be used …
Persistent link: https://www.econbiz.de/10012644783
"Political economy explanations for fiscal profligacy are dominated by models of bargaining among organized interest groups over group-specific targeted benefits financed by generalized taxation. These models predict that governments consisting of a coalition of political parties spend more than...
Persistent link: https://www.econbiz.de/10010520997
"The fact that raising taxes can increase taxed labor supply through income effects is frequently used to justify much lower measures of the marginal welfare cost of taxes and greater public good provision than indicated by traditional, compensated analyses. The authors confirm that this...
Persistent link: https://www.econbiz.de/10010522500
Argentina approaches its bicentennial as an independent republic and has a window of opportunity in social protection policy. Following the most serious economic crisis in its history during 2001-02, the country mobilized an effort to provide income support to the population in need. Now, as...
Persistent link: https://www.econbiz.de/10011393398
Persistent link: https://www.econbiz.de/10011393719
"Since the early 1990s, several states in India have introduced financial incentive programs to discourage son preference among parents and encourage investment in daughters' education and health. This study evaluates one such program in the state of Haryana, Apni Beti Apna Dhan (Our Daughter,...
Persistent link: https://www.econbiz.de/10011394154
"A variety of theories of skill formation suggest that investments in schooling and other dimensions of human capital will have lower returns if children do not have adequate levels of cognitive and social skills at an early age. This paper analyzes the impact of a randomized cash transfer...
Persistent link: https://www.econbiz.de/10010521000
"A growing number of developing countries have introduced conditional cash transfer programs that provide money to poor families with certain contingencies attached - such as requiring school attendance or regular immunization and health check-ups. As the popularity of conditional cash transfer...
Persistent link: https://www.econbiz.de/10010521086
"The authors test whether poor households use cash transfers to invest in income generating activities that they otherwise would not have been able to do. Using data from a controlled randomized experiment, they find that transfers from the Oportunidades program to households in rural Mexico...
Persistent link: https://www.econbiz.de/10010522068
"Conditional cash transfer (CCT) programs aim to alleviate poverty through monetary and in-kind benefits, as well as reduce future levels of poverty by encouraging investments in education, health, and nutrition. The success of CCT programs at reducing poverty depends on whether, and the extent...
Persistent link: https://www.econbiz.de/10010522089