The spread of value-added tax (VAT) in developing countries has been dramatic since the beginning of 1990’s. Adopted by more than 130 countries, including many of the poorest, VAT has been, and remains, the key of tax reform in many developing countries. While adopting VAT, there are arguments...

In some cost benefit analysis (CBA) applications, as for example valuation of climate change damages, distributional weights are used to account for diminishing utility of marginal income. This is usually done by intratemporal distributional weights, which are combined with discounting to...

Legally binding treaties or memorandums have been used over time to regulate the issue of national borders of many European countries. As a result, relatively large groups of people have become ethnic minorities in other countries. They may conserve their ethnic identities, and therefore their...

The recent hike in food prices has been of great concern to policymakers, international organisations and donor agencies. In this paper we discuss, both from a partial and general equilibrium perspective, the impact of the recent price increase on maize on Kenyan households. Simulating a 100%...

Sickness absence has been found to vary substantially across geographical areas. There are large differences between different countries but also between different regions within a particular country. In the literature some of these observed differentials have been suggested to stem from...

This paper uses a labor supply model that incorporates waiting for health care to derive an empirical specification for sick leave and to estimate the impact of waiting for health care on the duration of sick leave. In the estimations, we use the 2002 sample of the RFV-LS register database,...

In this paper we use data that combines employment records with employee survey responses to study to what extent psychosocial working conditions, measured at the work group level, relate to individual short-term and long-term sick leave. In order to take interdependencies of workers and work...

In this paper we estimate the effect of class-size on the prevalence of physical and verbal bullying in Swedish schools. We use self-reported individual level data from approx. 3 100 Swedish adolescents in the 9th grade (aged 15-16) regarding their experience of bullying in the school...

This paper describes a computable general equilibrium (CGE) model that builds on the IFPRI standard model but is more suitable for analysis of taxes on specific commodities. It has a richer structure of taxes and trade margins on commodities than the IFPRI model and a flexible nest structure of...

In contrast to the classic result in Diamond and Mirrlees (1971) that fiscal taxes should not be levied on intermediate use of goods, Newbury (1985) showed that, in a closed economy with Leontief technology, input taxes should be used to indirectly tax commodities that for some reason are...