Different economic characteristics between developing and developed countries may require worker with different skills, resulting in different returns to the same ability. Moreover, it is also possible that different countries require different skills depending on their economic fundamentals....

This paper measures the evolution of the gender differences in numeracy among school age children using a longitudinal dataset from Indonesia. A unique feature of the dataset is that it uses an identical test for two survey rounds, which implies that any changes in the gender gap are caused by...

Macro-economic measurement goes back to the 17th century and became common practice in Western countries since the late-19th century. Since then, the growth and composition of some of the largest economies in Asia, particularly India and Japan, was also probed. And since the 1940s government...

Using taxation and household survey data, this paper estimates top income shares for Indonesia during 1920-2004. Our results suggest that top income shares grew during the 1920s and 1930s, but fell in the post-war era. In more recent decades, we observe a sharp rise in top income shares during...

This paper investigates the distributional and efficiency implications of a tax-mix change involving a reduction in personal income taxation financed by a board based consumption tax.

The tax policy agenda in Australia for more than a decade has been largely driven by a perceived need to reduce the level of income taxation and the progression of marginal rates, financing the revenue shortfall with a broad based consumption tax. A major reform of this kind is now being...

This paper considers more major structural reforms which could address such problems in a systematic manner, and allow the implementation of a designed set of effective tax rates (ETRs) for social security clients and taxpayers.

This paper considers options for addressing problems in the way the tax and social security systems interact.

Community-based selection of social program recipients has the potential to benefit from local knowledge about individuals in need. This informational advantage however might be offset by local elite capture and administrative incompetency. Using Indonesia's anti-poverty program, this paper...