As in high-income countries, reduced rates of VAT and VAT exemptions ("preferential VAT rates") are a common feature of indirect tax systems in LMICs. Many of the goods and services that are granted preferential rates - such as foodstuffs and kerosene - seem likely to receive such treatment on...

Persistent inequalities between women and men in income, unpaid work, paid work and other dimensions disadvantage women, undermine human rights and damage economic prosperity. Despite the challenges in measuring economic resources at the individual level in a consistent manner across countries,...