While the tax reforms which have been instituted as part of the Structural Adjustment Programmes in ACP countries primarily aim at simplifying tax systems and raising their efficiency, they are also intended to improve distributional equity. This article assesses the equity effects of taxation...

The ILO World Conference on Employment was held in Geneva from June 4 to 17, 1976 and after long discussions adopted an action programme which provided for quite a number of measures designed to ensure full employment in developing countries until the year 2000. The problems posed by a policy of...