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This paper discusses the theory and practice of tax design to achieve an efficient and equitable outcome, id est in support of inclusive growth. It starts with a discussion of the key principles from tax theory to guide practical tax design. Then, it elaborates on more granular tax policy,...
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inequality relate to changes in consumption and poverty. In addition, we examine whether there has been convergence in inequality … and median consumption expenditure increased. At the same time, poverty incidence and severity increased precipitously … regions in consumption or poverty levels. We also find that durable goods expenditures are the biggest contributor to …
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Earlier research on poverty failed to provide us with consistent measures of its prevalence across space and time. This … is due to the limitations of the available sources and to the difficulty of applying to them the poverty definitions of … modern social science. This article discusses different possible approaches to poverty measurement and the problems …
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This open access volume identifies the common and specific aspects of social mechanisms that generate inequalities, through comparative analyses of different dimensions in which inequalities are expressed. It includes studies on social inequalities in 5 European and 5 Latin American countries,...
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