IMF Working Paper · 2003 · 35 citations · 13 references
Public AffairsEconomicsPublic FinanceFiscal PolicyTaxationValue-added TaxDistributional Effects Of TaxationEducation Tax PolicyPovertySales TaxTax ReformWelfare EconomicsIncidence Of Tax ReformsPublic Education SpendingSocial ImpactSocial Impact MitigationTax Reform Distributional EffectsTax-benefit SystemsValue Added Tax ReformsValue-added Tax Base
The views expressed in this Working Paper are those of the author(s) and do not necessarily represent those of the IMF or IMF policy. Working Papers describe research in progress by the author(s) and are published to elicit comments and to further debate.
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On an Extension of the Gini Inequality Index
Shlomo Yitzhaki · International Economic Review · 1983 · 619 citations
The Theory of Taxation for Developing Countries.
John Toye, David Newbery, Nicholas Stern · The Economic Journal · 1988 · 202 citations
Expenditure Incidence in Africa: Microeconomic Evidence
David E. Sahn, Stephen D. Younger · Fiscal Studies · 2000 · 115 citations