This paper provides an ex ante assessment of taxation reforms being considered in Pakistan, in order to widen the tax base and rationalise the rate structure of different taxes. Amongst the main proposals, those focusing on sales tax and agricultural direct taxes seem relatively more attractive....

Most fiscal incidence studies neither analyze simultaneously the tax and benefit indicence (simply known as net fiscal incidence) nor actually relate poverty indices to fiscal impact. This paper jointly and separately examines the redistributive and poverty effects of the tax and transfer...

Most of the earlier studies of poverty in Kenya have basically been static in nature. They have attempted to measure household welfare -- incidence, gap and severity -- at a point in time. Such studies are undeniably vital. However, they do not necessarily provide a good indication of welfare...

This paper aims to analyse trends in poverty and inequality in seven African countries using an asset index constructed from comparable, nationally representative surveys using multiple correspondence analysis. Improvements in the asset index are largely driven by progress in the accumulation of...

After decades of stagnation and economic decline coupled with political upheavals, the Republic of Haiti is today the poorest nation in the Western Hemisphere and one of the poorest in the world. The present research reveals that this country is also where income is worst distributed in the most...