As interesting and difficult as it is to allocate tax burdens to individuals, the profession knows even less about allocating benefits. The authors survey the literature on benefit incidence since DeWulf's (1975) review, focusing on the methodology and results of benefit incidence analysis in developing countries. Research in this area faces all the general-equilibrium difficulties faced by tax incidence analysis as well as the difficult task of measuring...
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1992/11/30
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Documento de trabalho sobre pesquisa de políticas
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WPS1015
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1
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1
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2010/07/01
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Benefit incidence analysis in developing countries
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benefit incidence
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