This paper examines capital income taxation in Ghana. We calculate effective marginal tax rates (EMTR) and effective average tax rates (EATR) using an extended Devereux-Griffith methodology to accommodate for tax incentives – an exercise that has not been done so far for Ghana. We find that...

This paper examines capital income taxation in Ghana. We calculate effective marginal tax rates (EMTR) and effective average tax rates (EATR) using an extended Devereux-Griffith methodology to accommodate for tax incentives – an exercise that has not been done so far for Ghana. We find that...

Die Steuerreformen in den Transformationsländern Osteuropas wurden von wirtschaftlichen Beratern mitgestaltet. Bedeutsam ist die steuerpolitische Beratung des Internationalen Währungsfonds (IWF). Der Verfasser wirft grundsätzliche Fragen auf.

This paper examines empirically whether midwifes, as an integral part of the health and family planning programs in Indonesia, are effective in advising young women to delay their first birth and also influence the decision on post-primary school attendance. Using the Indonesian Family Life...

This paper examines empirically whether social protection in the form of adapted social assistance programmes are affecting social cohesion during the COVID-19 pandemic. Using unique primary data from nationally representative, in-person surveys from Kenya allows for the exploration of the...

This paper examines empirically whether social protection in the form of adapted social assistance programmes are affecting social cohesion during the COVID-19 pandemic. Using unique primary data from nationally representative, in-person surveys from Kenya allows for the exploration of the...