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Publications (3)
– Food for thought from the DRM programme
Domestic revenue mobilization (DRM) and taxation have gained prominence lately on the global agenda, most recently with the resolution for the United Nations (UN) to lead the global discourse on tax rules. As we approach the halfway point to Agenda 2030 and the Sustainable Development Goals (SDGs)...
Working Paper
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Alternative approaches to modelling distributional and welfare effects of changes in policy and the economic environment in developing and transition countries are surveyed. Microsimulations range from pure accounting approaches to models with behavioural equations based on econometric estimates and...
Working Paper
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The interplay of a differentiated indirect tax structure and the variation in expenditure patterns across households, leads to a possibly unequal distribution of indirect tax liabilities across the population. This paper uses the ninth round of the RLMS survey to assess the distributional...
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