01638cas a2200241 a 4500 AALejournalIMF007799 230101c9999 xx r poo 0 0eng d 5.00 USD 9781451922363 1018-5941 BD-DhAAL BD-DhAAL International Monetary Fund. Distributional Implications of Government Tax and Expenditure Policies : Issues, Problems, and Methodology. Washington, D.C. : International Monetary Fund, 1988. 1 online resource (32 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 This paper examines the methodological issues arising in the measurement of the distributional impact of tax and expenditure policies, with emphasis on the problems related to the measurement of the impact of adjustment programs on the welfare of the poor. Both conceptual and empirical considerations suggest that public expenditures are a more potent instrument for distributional purposes than taxes but are also more difficult to analyze and evaluate. The paper concludes that more research is needed toward a better measurement of expenditure benefits. Mode of access: Internet IMF Working Papers; Working Paper ; No. 1988/019 Full text available on IMF http://elibrary.imf.org/view/journals/001/1988/019/001.1988.issue-019-en.xml IMF e-Library