A broad based consumption tax, such as a value added tax, is generally considered to be a regressive tax. This conclusion, however, has not taken into account the fact that in developing countries the commodities on which poor households spend most of their income, even if they are included in...

In this paper an analytical framework has been developed to evaluate the primary beneficiaries of cargo traffic generated by transnational transport projects. In the transportation economics literature, the economic impact of infrastructure projects on cargo traffic has not been developed as...

In this paper, we examine the impact of transnational transportation projects on cargo traffic and the distribution of the benefits of the project amongst those affected. The paper has found that the allocation of the economic benefits depends upon whether the goods are traded internationally or...