"An introduction illustrates the two conceptually distinct sets of questions behind impact evaluation. The first set of questions is devoted to establishing whether a given intervention produces the desired effects on some dimension of interest. The key question here: "does it make a difference?" This is answered by identifying and estimating causal effects through counterfactual methods. The second set of questions is primarily devoted to understand why an intervention produces intended and unintended effects, for whom and in which context. The key question here: "why and when does it work?". This is answered by identifying the theory of change behind the program and assessing its success by comparing theory with actual implementation."