Many developing countries have struggled with realizing sufficient revenues from property tax. However, as developing countries experience economic growth, they are also seeing property values rising, providing a bigger tax base from which to realize revenues. Technology has made tax...

This study assesses the redistributive effects of fiscal policy in Mali and Niger. Fiscal policy is poverty increasing in Mali (by 2.4 percentage points) and Niger (2.5 percentage points). This is a result of primarily two factors: indirect taxes (value-added taxes and import duties) and direct...

Tobacco taxes have positive impacts on health outcomes. However, policy makers often hesitate to use them because of the perception that poorer households are affected disproportionally more than richer households. This study compares the simulated distributional effects of tobacco tax increases...