Taxation
- Making health and education accessible through cash transfers
- Scaling up investment in service provision and quality is necessary, but is not sufficient to achieve universal access to health and education services. This Briefing Note outlines ways in which social transfers - particularly cash transfers and vouchers – provide a promising solution to both of these policy challenges.
Latest Additions
- Challenged by globalisation, countries learn from each other's taxation experiments
- ( J. Norregaard;T.S. Khan / International Monetary Fund Working Papers , 2007)
- Specific policy challenges differ widely between countries, but there are common factors shaping tax policy everywhere. Most notably, the costs of not following global trends are rising. Governments t...
- Consider taxation when promoting gender equity
- ( A. Alesina;A. Ichino;L. Karabarbounis / University of Bologna , 2007)
- If the married women's labour supply is particularly elastic for some exogenous reasons, taxing it less than the labour supply of their spouses will satisfy Ramsey’s optimality criterion. This p...
- Taxation constraining vegetable marketing in Kenya
- ( Institute of Policy Analysis and Research, Kenya , 2007)
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This policy brief outlines some policy constraints in vegetable production and marketing in the remote districts of Kenya. One of the greatest policy constraints is taxation. There are a host of ta...
- The use of direct taxes and government expenditure programs to achieve income distribution
- ( J. Martinez-Vazquez / International Studies Programmme, Georgia State University , 2007)
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This paper provides an overview of the conceptual bases of incidence analyses. It highlights some measurement issues, reviews the main techniques used to estimate tax, benefit and fiscal incidence,...
- Do fiscal policies help reduce inequality in the Andean countries?
- ( Banco Interamericano de Desarrollo / Inter-American Development Bank (IADB) , 2007)
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Recent studies show that Latin America is the region with the highest levels of inequality in the world. However, while the problem has worsened in many Latin American countries, inequality in...
- Poverty and consumption elasticities guiding commodity taxation
- ( B. Essama-Nssah / Policy Research Working Papers, World Bank , 2007)
- This paper seeks to demonstrate how to conduct a poverty-focused evaluation of public policy. The author argues that in the case of commodity taxation, the evaluation criterion hinges on both the pric...
- The impact of the underground economy and tax evasion of the formal economy in Pakistan
- ( M. A. Kemal / Pakistan Institute of Development Economics, Pakistan , 2007)
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This paper estimates the size and consequences of the underground economy and tax evasion on the formal GDP in Pakistan. The author concludes that while the underground economy has significant impa...
Sustainable development financing through effective mobilisation of domestic revenues in the Global South
- ( J. Martens / Global Policy Forum , 2007)
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As part of the ongoing debate over sustainable development financing, this paper identifies and examines the obstacles to effective mobilisation of domestic revenues in Southern countries.
It... - Will economic and revenue growth increase with a flat tax system?
- ( S. Hadler;C. Moloi;S. Wallace / International Studies Programmme, Georgia State University , 2007)
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This paper provides an assessment of flat tax policies. The authors argue that there is considerable confusion among policy makers as to what a flat rate income tax is and what the benefits are. Si...
- Can dependency on taxation make governments accountable, capable and responsive?
- ( M. Moore / , 2007)
- This paper summarises the policy implications of a growing debate about the connection between taxation and the quality of governance in developing countries. In particular, it focuses on two set...
