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The Macroeconomic and Distributional Implications of Fiscal Consolidations in Low-income Countries
We quantitatively investigate the macroeconomic and distributional impacts of fiscal consolidations in low-income countries (LICs) through value added tax (VAT), personal income tax (PIT), and corporate income tax (CIT). We extend the standard heterogeneous agents incomplete markets model by including multiple sectors and rural-urban distinction to capture salient features of LICs. We find that overall, VAT has the least efficiency costs but is highly regressive, while PIT impacts the economy in the opposite way with CIT staying in between. Cash transfers targeting rural households mitigate the negative distributional impacts of VAT most effectively, while public investment leads to little redistribution.
Liber Regis
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Selling Ancestry
Often cited but rarely studied in their own right, family directories help us reconsider how ancestry and genealogy became objects of widespread commercialization in the 18th century. Employed by contemporaries as reference tools to navigate society, they can be used by historians to explore attitudes towards social status and political events.
Liber Regis
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Parliamentary Papers
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