This report constitutes the final publication of the outcomes of the program "Development in Lebanon: Poverty Eradication, Gender Equity and Youth Participation; the Role of NGOs Civil Society and Other Actors".
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.
Most theorists maintain that social exclusion is a process, not only the condition reflecting the outcome of that process. Yet few, if any, people ever reach the ultimate end of the imagined trajectory.
