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Tax Reforms and Equity in Asia: The experience of the 1980's


The 1980s witnessed a number of important shifts in fiscal policy in both the developed and the developing world. This paper examines the Asian experience of this process of change - identifying key reforms and assessing their effectiveness. Particular emphasis is placed throughout upon the equity implications of the various tax systems.

Tax Reforms and Equity in Latin America: A review of the 1980s and proposals for the 1990s


This paper focuses on the equity aspects of tax systems in Latin America. Aftrer reviewing quantative characteristics regarding the level and composition of tax structures, the paper analyses recent country experiences of tax reforms and attempts to show how the design of instruments has coped with distributional issues in taxation.

The Best Interests of the Child: Reconciling culture and human rights


The 1989 United Nations Convention on the Rights of the Child is the world's most widely ratified international human rights treaty. It thus provides an ideal context in which to examine the relationship between different cultural values and the interntional community's oft-stated aspiration to achieve universal human rights standards. This volume focuses upon a widely accepted family law principle according to which "the best interests of the child" shall be "a primary all actions concerning children." Through a combination of broad theoretical analyses and country-specific case studies the distinguished contributors demonstrate that cultural values are inevitably a major factor in the interpretation and application of many human rights norms.

The Decentralization of the National Programme of Action: A case study of Sudan


The birth of the Sudanese National Programme of Action took place in an adverse context characterised by economic isolation and frequent situations of chronic emergency. This paper chronicles the country’s experience of the subsequent ‘decentralisation’ of the programme.

The Difficult Road: The case of NPA decentralization in Argentina


The birth of the Argentine NPA took place in a context of profound institutional reform, with the federal government placing responsibility for health care, education and social policy in the hands of the provinces.

The Right to Child Health: The development of primary health services in Chile and Thailand


Traditional methods of assessment of the success of a nation in meeting the obligations of the CRC have centred upon an analysis of comparative ‘social indicator’ statistics. This paper showcases an attempt at a more ad hoc approach in its analysis of the development of health care systems in Chile and Thailand. This ‘historical’ method - with its emphasis upon the unique experience of the individual country - reveals that despite adverse economic circumstances both countries have shown an impressive level of commitment to child rights.

Two Errors of Targeting


This paper is the product of the authors’ detailed study of food intervention programmes in nine countries. It identifies the imperfections common to all such schemes, finding that most can be brought under two headings - the ‘two errors’ of the title.

Trends in the Structure and Stability of the Family from 1950 to the Present: The impact on child welfare


Toward Structural Transformation with a Human Focus: The economic programmes and policies of Zambia in the 1980's


Truth and Reconciliation Commission Report for the Children of Sierra Leone

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