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Decomposing Redistributive and Reranking Effects to Reveal Contributions of Taxes and Benefits

Since the 1970s when major methodological advancements in the measurement of inequality and progressivity emerged, there has been a huge empirical interest in evaluating how fiscal systems affect income distribution. This paper uses a  micro approach to calculate indices and their decompositions, by analyzing differences in incomes, taxes, and benefits for pairs of income units. 

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Commodity Dependence and Fiscal Capacity

The natural resource wealth of a country can be a curse or a blessing for the country’s economic development. This study investigates the relationship between commodity dependence and fiscal capacity. A detailed theoretical model is offered, which predicts that higher natural resource rents lead to lower investment in fiscal capacity.

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Fiscal Issues in Financial Crisis

Transition countries in the Balkans and neighboring regions are often constrained in their fiscal policies. This study looks into three dimensions: (i) sustainability in terms of the snowball effect and the level of public debt financial markets are comfortable with, (ii) structural and cyclical balances, and (ii) fiscal risks associated with implicit or contingent fiscal liabilities.

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The Effects of Flat Tax on Inequality and Informal Employment: The Case of Albania

This study applies a micro-simulation model that allows counting for both formal and informal employment, to investigate the implications of a flat-tax regime on informal employment

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Manufacturing Firms’ Performance in a Trade Liberalization Process: The Case of Uruguay

This study analyzes the impact of trade openness and regional integration, on manufacturing firms’ performance.

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Micro-Financing as a Means of Reducing Extreme Poverty: The Case of Senegal and The Gambia

This paper evaluates microfinance efforts in Senegal and The Gambia, and points to policy measures that can enhance poverty reduction through microfinance.

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Managing Agricultural Commercialization for Inclusive Growth in Sub-Saharan Africa

This paper consolidates large volumes of published and gray literature on agricultural commercialization in order to provide a concise source for policymakers

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Development Finance | Winning Authors -- Next Horizons Essay Contest

Winning Authors -- Next Horizons Essay Contest

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