Low and middle income countries

Low and middle income countries

Showing 161 – 180 of 322 results

Presentation graphic

Tax policy analysis and capacity building in low- and middle-income countries

Presentation

On 1st of September of 2017, Laura Abramovsky spoke at HMRC's International Tax Training Programme, a flagship programme run on behalf of the Commonwealth Association of Tax Administrators (CATA: http://www.catatax.org/). In this presentation, Laura introduces IFS' work to support evidence-based tax policy and administration design in the UK and in low- and middle-income countries.

1 September 2017

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Education choices and returns on the labor and marriage markets: evidence from data on subjective expectations

Journal article

In this paper we analyze the role of expected labor and marriage market returns as determinants of the college enrollment decisions of Mexican high school graduates. Moreover, we investigate whether the (relative) weights of these factors differ by gender. We use data on individuals’ expectations regarding future labor market outcomes which we directly elicited from the youths, and two different measures of marriage market returns. First, marriage market returns are proxied by the (net-)supply of potential partners in the youths’ local marriage markets. Second, we use data which elicits youths’ beliefs about their future spouse's earnings conditional on their own education level. We find that labor market as well as marriage market returns are important determinants of the college enrollment decision. However, boys’ and girls’ preferences differ in terms of the relative role of the two determinants, in that the relative weight of labor market versus marriage market returns is larger for boys than for girls.

1 August 2017

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Redistribution, efficiency and the design of VAT: a review of the theory and literature

Report

The simplest form of value added tax (VAT) – and the form often advocated by international organisations – is one with a broad base and a single (‘uniform’) rate. In practise, most countries exempt and/or apply lower VAT rates on certain categories of goods and services. In this note authors summarise the pros and cons of such ‘VAT rate differentiation’ that are highlighted in the economics and taxation literatures, paying particular attention to the applicability and relevance of each factor for low- and middle-income countries.

10 July 2017

Journal graphic

Do schools reinforce or reduce learning gaps between advantaged and disadvantaged students? Evidence from Vietnam and Peru

Journal article

This paper investigates whether disadvantaged children learn less than advantaged children when both types of children are enrolled in the same school, using data from Vietnam and Peru. Two different results emerge: in Vietnam, there is no evidence that schools are less effective for disadvantaged groups, while in Peru disadvantaged groups do learn less.

1 July 2017

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The changing landscape of UK aid

Report

This briefing note, released as part of the IFS's pre-election analysis, provides key information on UK aid spending.

8 May 2017

Working paper graphic

Estimating the production function for human capital: results from a randomized controlled trial in Colombia

Working Paper

We examine the channels through which a randomized early childhood intervention in Colombia led to signi cant gains in cognitive and socio-emotional skills among a sample of disadvantaged children aged 12 to 24 months at baseline. We estimate the determinants of material and time investments in these children and evaluate the im- pact of the treatment on such investments. We then estimate the production functions for cognitive and socio-emotional skills. The e ects of the program can be explained by increases in parental investments, which have strong e ects on outcomes and are complementary to both maternal skills and child's baseline skills.

27 April 2017