This paper examines the impact of a rise in the Value Added Tax (VAT) on poverty and inequality in Lebanon. It develops an empirical model based on consumer demand theory and uses only household survey data on expenditures and spatial price indexes.
To help expand the focus of the social protection debate to include the informal sector, particularly women workers, the ILO global programme STEP, "Strategies and Tools against Social Exclusion and Poverty" and the global network called Women in Informal Employment: Globalizi