Low and middle income countries

This paper develops a tax micro-simulator model (MEXTAX) that can quantify the revenue and distributional impact of tax reforms in Mexico using micro-level data. The paper uses MEXTAX to assess revenue-raising reforms to Mexico’s direct and indirect tax systems of 2010.

This report, written in collaboration with Indepth Precision Consulting, Nigeria, presents a detailed description of the baseline data collected as part of the Formal Research Component of WaterAid UK's Project “Sustainable Total Sanitation Nigeria -implementation, learning, research, and influence on practice and policy" (STS Nigeria), funded by the Bill and Melinda Gates Foundation.

This paper examines – for two developing countries, Vietnam and Peru – whether disadvantaged children learn less than advantaged children when both types of children are enrolled in the same school. The paper examines six different definitions of advantage, based on household wealth, cognitive skills at age 5, gender, ethnicity (Peru only), maternal education, and nutritional status.

This working paper was published in February 2014 by the Centre for the Study of African Economies at the University of Oxford. In the paper, Manski's (1993) standard linear-in-means model is used to estimate endogenous peer effects on the awareness of vulnerable groups on Tanzania Social Action Fund II (TASAFII), i.e. Tanzania's flagship community-driven development programme.

Existing evidence suggests that extra grant revenues lead to little improvements in public services in developing countries - but would governments spend tax revenues differently? This paper considers a program that invests in the tax capacity of Brazilian municipalities.

The authors use primary data collected in both rural and urban contexts in two states of India to understand determinants of toilet ownership and acquisition and subsequently to analyse the acquisition of toilets in the context of an intervention that alleviated one of the major constraints to acquisition - financial resources.

This article measures the positive effect of a social intervention on individual willingness to cooperate and relates cooperation with traditional measures of social capital.

The authors study a Conditional Cash Transfer programme in which the cash transfers to the mother only depend on the fulfillment of the national preventive visit schedule by her children born before she registered in the programme.

This evaluation report, produced as part of the Oxfam Effectiveness Reviews Series 2013/14, was co-authored by Bet Caeyers of the IFS Centre for the Evaluation of Development Policies.

This evaluation report, produced as part of the Oxfam Effectiveness Reviews Series 2013/14, was co-authored by Bet Caeyers of the IFS Centre for the Evaluation of Development Policies.

In this paper the authors examine the distributional and efficiency case for VAT rate differentiation in Mexico, and analyse the effects of the 2010 reforms to Mexico’s tax system, making use of a tax micro-simulation model, MEXTAX.

The authors present evidence from a randomised field experiment in rural Mongolia to assess the poverty impacts of a joint-liability microcredit program targeted at women.