In this paper I use the detailed consumption modules of the 1996 and 1999 National Socio-Economic Surveys (SUSENAS) to calculate proportional changes in two welfare measures within 53 rural and urban regions of Indonesia. The results suggest that urban regions experienced the greatest drops in...

The difficulties faced by many developing countries in raising revenue from direct taxes have forced them to rely heavily on indirect taxes to finance development interventions. The purpose of this paper is to illustrate how to identify socially desirable options for commodity taxation in the...