The objective of the Civil Society Review is to bring civil society practitioners, experts, activists, and researchers together to develop knowledge, as well as to innovate new tools and practices so as to strengthen Lebanon’s civil society and its voice. The Civil Society Review produces evidence-based research and analysis and disseminates findings and recommendations to promote civic engagement, shape policies, and stimulate debate within civil society spheres in Lebanon.
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.
