Poverty – differently defined and measured – still remains one the crucial parts of the world development debate. It … an specific approach to poverty issues, treating low incomes as consequence – not a cause – of poverty. The main target … of the work is twofold. Firstly we aim to develop a new complex measure of relative poverty to set the most recent …

. Such taxes have been criticised on the basis of their regressivity and potentially adverse impact upon poverty. This paper … analyses the effect of such taxes on a range of poverty measures and also examines the effect of a revenueneutral tax subsidy … neutral with respect to poverty. …