Many microfinance institutions claim to be oriented to a double bottom line, but while methods of financial performance assessment are widely agreed the same cannot be said about social performance. Monitoring social performance is most useful when it reveals variation in both outreach and...

The past two decades have witnessed widespread reforms of tax structures in developing countries. This article reviews available evidence on the effects of various taxes, and hence of tax structure reform, on distribution and the poor. Taxes on exports and goods consumed especially by the poor...