The spread of value-added tax (VAT) in developing countries has been dramatic since the beginning of 1990's. Adopted by more than 130 countries, including many of the poorest, VAT has been, and remains, the key of tax reform in many developing countries. While adopting VAT, there are arguments...

There are many studies on the effects of conditional cash transfer programmes on enrolment, productivity and poverty reduction but very few on causal effects on ages at marriage and first birth. And none of them considers the convergence effect. This paper provides new evidence on effects of the...