This paper addresses two fundamental issues in indirect tax design. It first revisits the case for reduced rates on items especially important to the poor, establishing conditions under which even very crudely targeted spending measures better serve their interests. It then explores the welfare...

The Greater Mekong Subregion Human Resource Development Strategic Framework and Action Plan (2013–2017) reflects changing circumstances, including the development of the Greater Mekong Subregion (GMS) economic corridors as an important GMS priority. The goal of the human resource development...

This paper proposes a dynamic life cycle model of health risks, employment, early retirement, and wealth accumulation in order to analyze the health-related risks of consumption and old age poverty. In particular, the model includes a health process, the interaction between health and employment...