The publication of this book is in large part due to the role of Canada's Inter national
Development Research Center (IDRC) in encouraging policy-relevant research in the fields …

A tax reform is" Dalton-improving" if it improves social welfare for all possible social-welfare
functions that conform to Dalton's principle of transfers. According to this principle, there …

As noted 30 years ago by Martin Feldstein, optimal taxes may be useless for practical
purposes and emphasis should instead be placed on the possibility of enhancing welfare by …

This paper evaluatesthe distributional and welfare effects of two recent changesof Value
Added Tax (VAT) and excise taxes in Italy applying andcomparing two related and …

Many governments have health programs focused on improving health among the poor and
these have an impact on out-of-pocket health payments made by individuals. Therefore, one …

Este libro trata sobre un tema relevante del área del Derecho y Economía (Law Economics)
referido al estudio de la incidencia de las leyes tributarias en la economía real de un país …

This paper investigates the impact of increasing the tobacco taxes on the poverty rate in
Mexico. Unlike most LMIC countries, the prevalence of smoking in Mexico is higher among …

This paper proposes a methodology for testing for whether tax reforms are pro-poor. This is
done by extending stochastic dominance techniques to identify tax reforms that will be …

This text is in large part an output of the MIMAP training programme financed by the
International Development Research Center of the Government of Canada. The underlying …

The poverty impact of indirect tax reforms is analyzed using sequential stochastic
dominance methods. This allows agents to differ in dimensions that cannot always be …