This paper assesses the feasibility of simulating the distributional impacts produced by various tax and transfer instruments in Viet Nam. Viet Nam's system of tax and transfer policies underwent frequent changes, in terms of diversity and adjustment scope. The most important source of data is...

Successful development programs rely on people to behave and choose in certain ways, and behavioral economics helps us understand why people behave and choose as they do. Approaching problems in development using behavioral economics thus leads to better diagnosis and to better-designed...

Contrary to the popular notion that money that is easily earned, is also easily spent, economic theory holds that income is fungible. Drawing on the concept of mental accounting, this study theoretically explores when such a link between spending behaviour and the effort dispensed in obtaining...

Personal income tax is attracting more attention from the Vietnamese government, which has been looking for a way to reinforce its budget revenue. Although this tax plays an increasing role, representing 7.3 per cent of the revenue expected in 2018, this figure is still small, suggesting an...

Using hand-collected survey and experimental data, we examine the determinants of financial literacy as well as the link between self-reported risk and elicited risk preferences in a least developed African country, Guinea. We measure financial literacy as the sum of three elements: financial...

Every person desires some level of inner fulfilment at different stages of life and this could come from a combination of several factors including material and resource acquisition and social prestige. The challenge, however, is whether happiness levels across the different social strata are...

This paper follows a quasi-experimental research design to assess the impact of the electronic payment system of Mexico's Oportunidades programme. The switch from cash payments to electronic payments delivered via a bank account is found to have implications in terms of reallocation between...

There are many studies on the effects of conditional cash transfer programmes on enrolment, productivity and poverty reduction but very few on causal effects on ages at marriage and first birth. And none of them considers the convergence effect. This paper provides new evidence on effects of the...

We conduct an incentive-theoretical analysis of political economy considerations in the design of social protection programmes in developing countries to accompany economic reforms. We focus on two aspects of social protection - the provision of redistribution and retraining - that arguably...

Food for Education (FFE) programmes have been implemented in developing countries since the 1960s. This paper examines the impact of the Catholic Relief Services (CRS) school feeding programme on pupils' attendance and girls' enrolment rate within primary schools in northern Burkina Faso. Using...