Inequality and fiscal accountability in Cambodia

Examining connection between tax and government spending on social services, namely education, health and social protection, and inequality.

Preliminary findings: taxation has been geared toward equity by increasing salary threshold and introducing exemptions on necessity goods and services; evidence of pro-poorness of spending on health, but not spending on education, while the impact of social protection spending on inequality is not likely since its scope and coverage is limited.

Lead researcher: Dr SAING Chan Hang

Project partner: Oxfam

Project period: 2017-2018