This article identifies tax policy that both speeds recovery from the current economic crisis and contributes to long-run growth. This is a challenge because short‐term recovery requires increases in demand while long‐term growth requires increases in supply. As short‐term tax concessions...

The eminent contributors (including Altshuler, Creedy, Freebairn, Gravelle, Heady, Kalb, Sørensen and Zodrow) investigate the beneficial directions for medium-term tax reform in the light of global developments and lessons from the latest taxation research. In addressing this issue, they review...

This paper analyzes the design of optimal taxes in less developed countries that suffer from excess rural-urban migration and reports results from a numerical model. These results illustrate the importance of both restrictions on the government's tax powers and the nature of the migration...

This paper analyzes the links between child labour and poor school performance, using data gathered in Ghana in recent years. Author Christopher Heady moves away from conventional studies on child labour and education, which tend to focus on low school enrolment and attendance. He goes further,...

This article is motivated by the remarkable observation that children of land-rich households are often more likely to be in work than the children of land-poor households. The vast majority of working children in developing economies are in agricultural work, predominantly on farms operated by...

The purpose of this paper is to analyse the take-up of the two major means-tested benefits that are available for working families with children in the UK: family income supplement (FIS) and housing benefit (HB). As eligibility for FIS depended on at least one member of the household working 30...