02304cas a2200241 a 4500 AALejournalIMF002519 230101c9999 xx r poo 0 0eng d 5.00 USD 9781451859935 1018-5941 BD-DhAAL BD-DhAAL Hossain, Shahabuddin. Poverty and Social Impact Analysis : A Suggested Framework / Shahabuddin Hossain. Washington, D.C. : International Monetary Fund, 2003. 1 online resource (23 pages) IMF Working Papers <strong>Off-Campus Access:</strong> No User ID or Password Required <strong>On-Campus Access:</strong> No User ID or Password Required Electronic access restricted to authorized BRAC University faculty, staff and students Following the adoption by the international community of the Poverty Reduction Strategy Paper (PRSP) approach, which provides the basis for concessional lending by the multilateral institutions, there has been a resurgence of interest in the poverty and social impact analysis (PSIA) of different policy reforms being considered by the low income countries. This paper reviews some of the major techniques and frameworks for assessing the PSIA. It highlights their strengths and weaknesses and suggests a relatively simple analytical framework for the PSIA based on household survey data. The paper then shows how the suggested framework could be utilized to investigate the poverty/income distributional implications of introducing a value-added tax (VAT). The results indicate that a revenue-neutral uniform VAT is regressive in its impact on different households. In order to mitigate the adverse impact, the paper explores the distributional impact of an alternative policy package consisting of a basic rate of VAT with exemptions and excise taxes for certain commodity groups chosen on the basis of their distributional characteristics. The distributional consequences of the alternative package are found to be superior to those of the uniform VAT. Mode of access: Internet IMF Working Papers; Working Paper ; No. 2003/195 Full text available on IMF http://elibrary.imf.org/view/journals/001/2003/195/001.2003.issue-195-en.xml IMF e-Library