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Fiscal policy, poverty alleviation and equity
Macroeconomic Policy, Poverty Alleviation and Long-term Development: Latin America in the 1990s
This Innocenti Occasional Paper examines the social and economic dynamics of poverty in Latin America from the late 1970s onward. The author’s analysis shows clearly the forces at work behind the observed changes in the nature and extent of poverty in the region.
Mortality as an Indicator of Economic Success and Failure
Amartya Sen, the Nobel economist, explains why mortality should, or could, be an indicator of economic success. While mortality is not in itself an economic phenomenon, the influences that increase or reduce mortality often have distinctly economic causes.
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.