The paper employs the Commitment to Equity framework to present a first attempt at a comprehensive fiscal incidence analysis for Belarus, encompassing the revenue and expenditures components of the fiscal system, including direct and indirect taxes, as well as direct, indirect, and in-kind...

The paper employs the Commitment to Equity framework to present a first attempt at a comprehensive fiscal incidence analysis for Belarus, encompassing the revenue and expenditures components of the fiscal system, including direct and indirect taxes, as well as direct, indirect, and in-kind...

We estimate equivalence scales for households in Belarus. The calculations are based on the data from the Sample Survey of Households in 2010. The calculation of equivalence scales is done through regression estimate of the Engel curve. This method is widely used and, in contrast to the method...

This paper examines the impact of the recent recession in Belarus on poverty and broader measures of household welfare and compares the recent recession episode to previous economic crises in Belarus. The paper constructs a measure of vulnerability to poverty, based on an estimated probability...

This paper examines the impact of the recent recession in Belarus on poverty and broader measures of household welfare and compares the recent recession episode to previous economic crises in Belarus. The paper constructs a measure of vulnerability to poverty, based on an estimated probability...

This paper explores international experience of tax amnesties. Despite the popular use of tax amnesties, the results are mixed. The main advantage of the tax amnesty is the possibility to increase tax collections and improve tax compliance. However, it does not account for adverse effect of...

This paper examines the impact of the recent recession in Belarus on poverty and broader measures of household welfare and compares the recent recession episode to previous economic crises in Belarus. The paper constructs a measure of vulnerability to poverty, based on an estimated probability...