The Combined Incidence of Taxes and Public Expenditures in the Philippines

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Publisher : World Bank Publications
ISBN 13 :
Total Pages : 32 pages
Book Rating : 4./5 ( download)

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Book Synopsis The Combined Incidence of Taxes and Public Expenditures in the Philippines by : Shantayanan Devarajan

Download or read book The Combined Incidence of Taxes and Public Expenditures in the Philippines written by Shantayanan Devarajan and published by World Bank Publications. This book was released on 1995 with total page 32 pages. Available in PDF, EPUB and Kindle. Book excerpt:

The Combined Incidence of Taxes and Public Expenditures in the Philippines

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Publisher :
ISBN 13 :
Total Pages : pages
Book Rating : 4.:/5 (12 download)

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Book Synopsis The Combined Incidence of Taxes and Public Expenditures in the Philippines by : Shantayanan Devarajan

Download or read book The Combined Incidence of Taxes and Public Expenditures in the Philippines written by Shantayanan Devarajan and published by . This book was released on 1999 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: November 1995 In the Philippines, the combined effect of taxation and spending policies is progressive, because the incidence pattern of spending is progressive while that of taxation is neutral. Indirect taxes, the main source of government revenue, are only slightly regressive. Although the poor consume taxed goods such as energy directly, the rich consume them indirectly by purchasing goods whose production requires energy and other taxed goods. Incidence studies of fiscal policy in developing countries typically examine either the distribution of tax burdens or the incidence of public expenditures. But the central issue for policymakers is the combined or net incidence of fiscal activities. Even if a tax is regressive, the impact of increasing it may not be, if the revenue raised is spent in a progressive manner. But even if the beneficiaries of public spending are the poor, the net effect may not be pro-poor, if the spending is financed by a highly regressive tax. One reason that combined incidence studies are so rare: they require detailed data on both taxation and public spending. Most analysts consider themselves lucky if they have data on either. Devarajan and Hossain show that the net incidence of fiscal policy in a country with average data -- the Philippines -- can be estimated using a variety of data sources and tools, using simplifying assumptions. For 20 years, the Philippine economy has experienced a series of balance of payments crises triggered by fiscal crises. It has had an unsatisfactory record of poverty alleviation. As the government tries to maintain fiscal discipline by raising taxes and cutting spending, how will poverty be affected? Devarajan and Hossain examine net fiscal incidence to find out. Their findings: * The incidence pattern of taxes is basically neutral. Contrary to expectations, indirect taxes are only slightly regressive. The poor consume taxed goods such as energy directly, but the rich consume them indirectly by purchasing goods the production of which requires energy and other taxed goods. * It is the pattern of expenditures that drives the combined incidence, which is progressive. This paper -- a product of the Public Economics Division, Policy Research Department -- is a revised version of Chapter 15 of the World Bank report, The Philippines: An Opening for Sustained Growth.

How Useful Are Benefit Incidence Analyses of Public Education and Health Spending

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Publisher : International Monetary Fund
ISBN 13 : 1451875436
Total Pages : 49 pages
Book Rating : 4.4/5 (518 download)

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Book Synopsis How Useful Are Benefit Incidence Analyses of Public Education and Health Spending by : Sawitree S. Asawanuchit

Download or read book How Useful Are Benefit Incidence Analyses of Public Education and Health Spending written by Sawitree S. Asawanuchit and published by International Monetary Fund. This book was released on 2003-11-01 with total page 49 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper provides a primer on benefit incidence analysis (BIA) for macroeconomists and a new data set on the benefit incidence of education and health spending covering 56 countries over 1960-2000, representing a significant improvement in quality and coverage over existing compilations. The paper demonstrates the usefulness of BIA in two dimensions. First, the paper finds, among other things, that overall education and health spending are poorly targeted; benefits from primary education and primary health care go disproportionately to the middle class, particularly in sub-Saharan Africa, HIPCs and transition economies; but targeting has improved in the 1990s. Second, simple measures of association show that countries with a more propoor incidence of education and health spending tend to have better education and health outcomes, good governance, high per capita income, and wider accessibility to information. The paper explores policy implications of these findings.

Fiscal Redistribution and Income Inequality in Latin America

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Publisher : World Bank Publications
ISBN 13 :
Total Pages : 31 pages
Book Rating : 4./5 ( download)

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Book Synopsis Fiscal Redistribution and Income Inequality in Latin America by : Edwin Goni

Download or read book Fiscal Redistribution and Income Inequality in Latin America written by Edwin Goni and published by World Bank Publications. This book was released on 2008 with total page 31 pages. Available in PDF, EPUB and Kindle. Book excerpt: Abstract: Income inequality in Latin America ranks among the highest in the world. It can be traced back to the unequal distribution of assets (especially land and education) in the region. But the extent to which asset inequality translates into income inequality depends on the redistributive capacity of the state. This paper documents the performance of Latin American fiscal systems from the perspective of income redistribution using newly-available information on the incidence of taxes and transfers across the region. The findings indicate that: (i) the differences in income inequality before taxes and transfers between Latin America and Western Europe are much more modest than those after taxes and transfers; (ii) the key reason is that, in contrast with industrial countries, in most Latin American countries the fiscal system is of little help in reducing income inequality; and (iii) in countries where fiscal redistribution is significant, it is achieved mostly through transfers rather than taxes. These facts stress the need for fiscal reforms across the region to further the goal of social equity. However, different countries need to place different relative emphasis on raising tax collection, restructuring the tax system, and improving the targeting of expenditures.

Tracking of Poverty-Reducing Public Spending in Heavily Indebted Poor Countries

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Publisher : International Monetary Fund
ISBN 13 : 1498328083
Total Pages : 30 pages
Book Rating : 4.4/5 (983 download)

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Book Synopsis Tracking of Poverty-Reducing Public Spending in Heavily Indebted Poor Countries by : International Monetary Fund. Fiscal Affairs Dept.

Download or read book Tracking of Poverty-Reducing Public Spending in Heavily Indebted Poor Countries written by International Monetary Fund. Fiscal Affairs Dept. and published by International Monetary Fund. This book was released on 2001-03-27 with total page 30 pages. Available in PDF, EPUB and Kindle. Book excerpt: NULL

Health Policy in Poor Countries

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Publisher : World Bank Publications
ISBN 13 :
Total Pages : 68 pages
Book Rating : 4./5 ( download)

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Book Synopsis Health Policy in Poor Countries by : Deon Filmer

Download or read book Health Policy in Poor Countries written by Deon Filmer and published by World Bank Publications. This book was released on 1998 with total page 68 pages. Available in PDF, EPUB and Kindle. Book excerpt: January 1998 There is an apparent consensus that the correct health policy in developing countries is public provision of a mix of preventive and simple curative services through low level health workers and facilities. But the strength of this consensus on the primary health care paradigm is in sharp contrast to either the strength of its analytical foundations or its mixed record in practice. Filmer, Hammer, and Pritchett show how the recent empirical and theoretical literature on health policy sheds light on the disappointing experience with the implementation of primary health care. They emphasize the evidence on two weak links between government spending on health and improvements in health status. First, the capability of developing country governments to provide effective services varies widely-so health spending, even on the right services, may lead to little actual provision of services. Second, the net impact of government provision of health services depends on the severity of market failures. Evidence suggests these are the least severe for relatively inexpensive curative services, which often absorb the bulk of primary health care budgets. Government policy in health can more usefully focus directly on mitigating market failures in traditional public health activities and, in more developed settings, failures in the markets for risk mitigation. Addressing poverty requires consideration of a much broader set of policies which may-or may not-include provision of health services. This paper-a product of Poverty and Human Resources, Development Research Group-is part of a larger effort in the group to investigate efficacy in the social sectors. The study was funded by the Bank's Research Support Budget under the research project Primary Health Care: A Critical Examination (RPO 680-29). The authors may be contacted at [email protected] or [email protected].

Inequality and Poverty Re-Examined

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Publisher : Oxford University Press on Demand
ISBN 13 : 9780199218110
Total Pages : 326 pages
Book Rating : 4.2/5 (181 download)

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Book Synopsis Inequality and Poverty Re-Examined by : Stephen P. Jenkins

Download or read book Inequality and Poverty Re-Examined written by Stephen P. Jenkins and published by Oxford University Press on Demand. This book was released on 2007-09-20 with total page 326 pages. Available in PDF, EPUB and Kindle. Book excerpt: The issues surrounding poverty and inequality continue to be of central concern to academics, politicians and policymakers but the way in which we seek to analyse them continues to change. This volume provides a guide to some of the new approaches that have been developed, while also making a real contribution to the ongoing public debate.

Distributional Effects of Educational Improvements: Are We Using The Wrong Model?

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Publisher : World Bank Publications
ISBN 13 :
Total Pages : 21 pages
Book Rating : 4./5 ( download)

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Book Synopsis Distributional Effects of Educational Improvements: Are We Using The Wrong Model? by : Francois Bourguignon

Download or read book Distributional Effects of Educational Improvements: Are We Using The Wrong Model? written by Francois Bourguignon and published by World Bank Publications. This book was released on 2012 with total page 21 pages. Available in PDF, EPUB and Kindle. Book excerpt: Measuring the incidence of public spending in education requires an intergenerational framework distinguishing between what current and future generations - that is, parents and children - give and receive. In standard distributional incidence analysis, households are assumed to receive a benefit equal to what is spent on their children enrolled in the public schooling system and, implicitly, to pay a fee proportional to their income. This paper shows that, in an intergenerational framework, this is equivalent to assuming perfectly altruistic individuals, in the sense of the dynastic model, and perfect capital markets. But in practice, credit markets are imperfect and poor households cannot borrow against the future income of their children. The authors show that under such circumstances, standard distributional incidence analysis may greatly over-estimate the progressivity of public spending in education: educational improvements that are progressive in the long-run steady state may actually be regressive for the current generation of poor adults. This is especially true where service delivery in education is highly inefficient - as it is in poor districts of many developing countries - so that the educational benefits received are relatively low in comparison with the cost of public spending. The results have implications for both policy measures and analytical approaches.

Public Finance for Poverty Reduction

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Publisher : World Bank Publications
ISBN 13 : 9780821368275
Total Pages : 504 pages
Book Rating : 4.3/5 (682 download)

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Book Synopsis Public Finance for Poverty Reduction by : Quentin Wodon

Download or read book Public Finance for Poverty Reduction written by Quentin Wodon and published by World Bank Publications. This book was released on 2007-11-06 with total page 504 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book presents some basic theoretical concepts of public finance with a particular emphasis on its impact poverty reduction. Eight case studies from Latin America and Africa illustrate how these concepts are applied in practice and the implementation issues that emerge.

Inequality, Growth, and Poverty in an Era of Liberalization and Globalization

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Publisher : OUP Oxford
ISBN 13 : 0191533882
Total Pages : 460 pages
Book Rating : 4.1/5 (915 download)

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Book Synopsis Inequality, Growth, and Poverty in an Era of Liberalization and Globalization by : Giovanni Andrea Cornia

Download or read book Inequality, Growth, and Poverty in an Era of Liberalization and Globalization written by Giovanni Andrea Cornia and published by OUP Oxford. This book was released on 2004-03-18 with total page 460 pages. Available in PDF, EPUB and Kindle. Book excerpt: Within-country income inequality has risen since the early 1980s in most of the OECD, all transitional, and many developing countries. More recently, inequality has risen also in India and nations affected by the Asian crisis. Altogether, over the last twenty years, inequality worsened in 70 per cent of the 73 countries analysed in this volume, with the Gini index rising by over five points in half of them. In several cases, the Gini index follows a U-shaped pattern, with the turn-around point located between the late 1970s and early 1990s. Where the shift towards liberalization and globalization was concluded, the right arm of the U stabilized at the 'steady state level of inequality' typical of the new policy regime, as observed in the UK after 1990. Mainstream theory focusing on rises in wage differentials by skill caused by either North-South trade, migration, or technological change poorly explains the recent rise in income inequality. Likewise, while the traditional causes of income polarization-high land concentration, unequal access to education, the urban bias, the 'curse of natural resources'-still account for much of cross-country variation in income inequality, they cannot explain its recent rise. This volume suggests that the recent rise in income inequality was caused to a considerable extent by a policy-driven worsening in factorial income distribution, wage spread and spatial inequality. In this regard, the volume discusses the distributive impact of reforms in trade and financial liberalization, taxation, public expenditure, safety nets, and labour markets. The volume thus represents one of the first attempts to analyse systematically the relation between policy changes inspired by liberalization and globalization and income inequality. It suggests that capital account liberalization appears to have had-on average-the strongest disequalizing effect, followed by domestic financial liberalization, labour market deregulation, and tax reform. Trade liberalization had unclear effects, while public expenditure reform often had positive effects.

International Bibliography of Economics 1998

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Publisher : Psychology Press
ISBN 13 : 9780415221054
Total Pages : 644 pages
Book Rating : 4.2/5 (21 download)

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Book Synopsis International Bibliography of Economics 1998 by : Compiled by the British Library of Political and Economic Science

Download or read book International Bibliography of Economics 1998 written by Compiled by the British Library of Political and Economic Science and published by Psychology Press. This book was released on 1999-12-16 with total page 644 pages. Available in PDF, EPUB and Kindle. Book excerpt: Renowned for its international coverage and rigorous selection procedures, this series provides the most comprehensive and scholarly bibliographic service available in the social sciences. Arranged by topic and indexed by author, subject and place-name, each bibliography lists and annotates the most important works published in its field during the year of 1997, including hard-to-locate journal articles. Each volume also includes a complete list of the periodicals consulted.

The Impact of Economic Policies on Poverty and Income Distribution

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Publisher : World Bank Publications
ISBN 13 : 0821354914
Total Pages : 440 pages
Book Rating : 4.8/5 (213 download)

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Book Synopsis The Impact of Economic Policies on Poverty and Income Distribution by : François Bourguignon

Download or read book The Impact of Economic Policies on Poverty and Income Distribution written by François Bourguignon and published by World Bank Publications. This book was released on 2003 with total page 440 pages. Available in PDF, EPUB and Kindle. Book excerpt: Reviews techniques and tools that can be used to evaluate the poverty and distributional impact of economic policy choices. This title describes the most robust techniques and tools, from the simplest to the most complex, and aims to identify best practices. It also addresses an evaluation technique and its applications.

Social Impact of a Tax Reform

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Publisher : International Monetary Fund
ISBN 13 : 1451875584
Total Pages : 40 pages
Book Rating : 4.4/5 (518 download)

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Book Synopsis Social Impact of a Tax Reform by : Stanley Sang-Wook Cho

Download or read book Social Impact of a Tax Reform written by Stanley Sang-Wook Cho and published by International Monetary Fund. This book was released on 2003-11-01 with total page 40 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper provides an assessment of the poverty and social impact of replacing Ethiopia's sales tax with a value-added tax (VAT). The results indicate that this reform has not had a major adverse effect on the poorest 40 percent of the population. The VAT is progressive in its incidence, and the higher revenues brought about by the VAT can provide additional funds for poverty-reducing spending, including primary education. At the same time, there is significant scope for making education spending more pro-poor by increasing the access of low-income households to schools.

assesing the redistribution efect of fiscal policy

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Publisher : World Bank Publications
ISBN 13 :
Total Pages : 72 pages
Book Rating : 4./5 ( download)

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Book Synopsis assesing the redistribution efect of fiscal policy by :

Download or read book assesing the redistribution efect of fiscal policy written by and published by World Bank Publications. This book was released on with total page 72 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Commitment to Equity Handbook

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Publisher : Brookings Institution Press
ISBN 13 : 0815740476
Total Pages : 1437 pages
Book Rating : 4.8/5 (157 download)

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Book Synopsis Commitment to Equity Handbook by : Nora Lustig

Download or read book Commitment to Equity Handbook written by Nora Lustig and published by Brookings Institution Press. This book was released on 2023-05 with total page 1437 pages. Available in PDF, EPUB and Kindle. Book excerpt: This unique manual provides policymakers, social planners, and economists with salient aspects of fiscal redistribution theory, a step-by-step guide to applying fiscal incidence analysis including the required software, a variety of country studies to illustrate, and data on fiscal redistribution for a large number of countries around the world.

Draining development?

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Publisher : World Bank Publications
ISBN 13 : 0821389327
Total Pages : 553 pages
Book Rating : 4.8/5 (213 download)

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Book Synopsis Draining development? by : Peter Reuter

Download or read book Draining development? written by Peter Reuter and published by World Bank Publications. This book was released on 2012-02-01 with total page 553 pages. Available in PDF, EPUB and Kindle. Book excerpt: A growing concern among those interested in economic development is the realization that hundreds of billions of dollars are illicitly flowing out of developing countries to tax havens and other financial centers in the developed world. This volume assesses the dynamics of these flows, much of which is from corruption and tax evasion.

Charting a Sustainable Future of ASEAN in Business and Social Sciences

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Publisher : Springer Nature
ISBN 13 : 981153859X
Total Pages : 541 pages
Book Rating : 4.8/5 (115 download)

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Book Synopsis Charting a Sustainable Future of ASEAN in Business and Social Sciences by : Naginder Kaur

Download or read book Charting a Sustainable Future of ASEAN in Business and Social Sciences written by Naginder Kaur and published by Springer Nature. This book was released on 2020-07-23 with total page 541 pages. Available in PDF, EPUB and Kindle. Book excerpt: This volume showcases selected conference papers addressing the sustainable future of ASEAN from the perspectives of business and social science disciplines. In addressing the 17 Sustainable Developments Goals (SDGs) envisioned by the United Nations in the domains of environment, health and well-being, posing potential means of reducing inequalities globally, the authors target specific issues and challenges confronting the fast-growing region of ASEAN and present suggestions for co-operation and commitment from governments, non-governmental organisations (NGOs) and society at large, in line with the ASEAN Vision 2020. Papers are selected from the 3rd International Conference on the Future of ASEAN (ICoFA) 2019, organised by Universiti Teknologi MARA in Malaysia, whose conference theme “Charting the Sustainable Future of ASEAN” enables intellectual discourse on sustainability issues from business and the social sciences, as well as science and technology. The selection of papers is published in two volumes, comprising scholarly and practical insights into sustainability in ASEAN. This first volume of papers from business and social science scholars will be of interest to researchers and policymakers interested in sustainability developments in the ASEAN region.