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database, the Household Impacts of Tariffs data set, which contains harmonized household survey and tariff data for 54 low- and …. Using a stylized model of the first-order impacts of import tariffs on household real income, this paper quantifies the … welfare implications of agricultural trade protection. On average, unilateral elimination of agricultural tariffs would …
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The adoption of the value-added tax the Democratic Republic of Congo in 2012 led to price increases that are thought to adversely affect the welfare of most Congolese households. To date, research has not yet examined the poverty and distributional impacts of this tax reform. Using data from the...
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This paper presents a conceptual framework for developing more effective approaches to tax reform and compliance. The framework proposes that by combining complementary investments in enforcement, facilitation, and trust, reformers can not only strengthen enforced compliance but can also (a)...
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