Taxation, Accountability, and Cash Transfers: Breaking the Resource Curse

Generalized Cash-Flow Taxation

We show the unique form that must be taken by a tax system based entirely on realization accounting to implement a uniform capital income tax, or, equivalently, a uniform wealth tax. This system combines elements of an accrual based capital income tax and a traditional cashflow tax, having many of the attributes of the latter while still imposing a tax burden on marginal capital income. Like th...

Cash Transfers and Child Labour

Cash Transfers and Child Labour Cash transfer programs are widely used in settings where child labour is prevalent. Even if many of these programs are explicitly implemented to improve children’s welfare, in theory their impact on child labour is undetermined. This paper systematically reviews the empirical evidence on the impact of cash transfers, conditional and unconditional, on child labour...

Cash Transfers and HIV Prevention

Perspectives on Cash Transfers

may 21, 2011 vol xlvi no 21 EPW Economic & Political Weekly 80 deciles with the amount of subsidy received, i e, Rs 2.06 per kg. For scenario 4, just like scenario 2, we first calculated the transfer amount by multiplying the total grain that is to be distributed under the NAC proposal with the economic cost incurred by the government, and subtracted this figure from the revenues generated. We ...

Social Protection and Cash Transfers

©) was established in 1975 to identify and analyze alternative national and international strategies and policies for meeting food needs of the developing world on a sustainable basis, with particular emphasis on low-income countries and on the poorer groups in those countries. While the research effort is geared to the precise objective of contributing to the reduction of hunger and malnutriti...