We apply a standard tax and benefit incidence analysis to estimate the impact on inequality and poverty of direct taxes, indirect taxes and subsidies, and social spending (cash and food transfers and in-kind transfers in education and health). The extent of inequality reduction induced by direct...

We apply a standard tax-and-benefit-incidence analysis to estimate the impact on inequality and poverty of direct taxes, indirect taxes and subsidies, and social spending (cash and food transfers and in-kind transfers in education and health). The extent of inequality reduction induced by direct...

When setting spending priorities in education and health, countries all too often target expensive schemes which can be shown only to benefit specific sections of the population, often the non-poor. The building of certain urban hospitals and universities may fall into this category. Wherever...