In order to have the public funds necessary for its development, Niger is examining the possibility of expanding its VAT tax base to exempted goods and basic food products. This proposal has prompted violent opposition leading to the question of the social impacts of taxation. The first...

This paper proposes many indicators of vertical and horizontal redistribution throughout a generalized technique of Gini decomposition. Using the TD/BU micro-simulation models with externalities, we simulate income distributions and income source distributions for seven educational groups in...

This article combines computable general equilibrium (CGE) micro-simulation modeling and the Gini multi-decomposition analysis. The CGE-micro-simulation approach enables one to generate endogenous income distributions following government policy interventions. The introduction of these...