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Public Finance for Poverty Reduction: Concepts and Case Studies from Africa and Latin America [Mīkstie vāki]

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  • Formāts: Paperback / softback, 504 pages
  • Izdošanas datums: 01-Sep-2007
  • Izdevniecība: World Bank Publications
  • ISBN-10: 0821368265
  • ISBN-13: 9780821368268
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Public Finance for Poverty Reduction: Concepts and Case Studies from Africa and Latin AmericaPalielināt
  • Formāts: Paperback / softback, 504 pages
  • Izdošanas datums: 01-Sep-2007
  • Izdevniecība: World Bank Publications
  • ISBN-10: 0821368265
  • ISBN-13: 9780821368268
Citas grāmatas par šo tēmu:
Permanent link: https://www.kriso.lv/db/9780821368268.html
Keywords:
The role of public finance in reducing poverty is the focus of this volume, with discussion of case studies from Africa and Latin America. Moreno-Dodson and Wodon compile 12 chapters (including eight case studies) that address concepts such as debt, taxation, public expenditure tracking surveys, and benefit incidence analysis, and case studies on these topics in relation to Peru, Paraguay, Uruguay, Mexico, Guinea, Rwanda, Senegal, Niger, and Cape Verde, introducing approaches to implementing public policies. Chapters are based on the World Bank Institute public finance learning program, Public Finance for Poverty Reduction, intended to build capacity in developing countries. The book is intended for fiscal policy makers and nongovernmental organizations in developing countries. Annotation ©2008 Book News, Inc., Portland, OR (booknews.com)
Foreword xvii
Preface xxi
Abbreviations xxiii
Chapter 1 Public Finance for Poverty Reduction: An Overview 1
Blanca Moreno-Dodson and Quentin Wodon
Rationale for the Role of Government
2
Limits to Government Intervention in Developing Countries
4
Structure of the Book
8
The Way Forward: Topics for Future Study
14
Conclusion
15
Notes
15
References
16
Part One Concepts in Public Finance: Debt, Taxation, Public Expenditure Tracking Surveys, and Benefit Incidence Analysis 19
Chapter 2 Debt Sustainability for Low-Income Countries: A Review of Standard and Alternative Concepts
21
Danny Cassimon, Blanca Moreno-Dodson, and Quentin Wodon
Traditional Approaches to Debt Sustainability: A Brief Review
24
Operationalizing Debt Sustainability Concepts: The HIPC Initiative
36
Alternative Approaches to Analyzing Debt Sustainability
40
Conclusion
47
Notes
51
References
52
Chapter 3 Revenue Design and Taxation
57
Eric M. Zolt
Objectives of Tax Systems
58
Criteria for Evaluating Taxes
61
Aggregate Level of Taxes
69
Relative Use of Different Tax Instruments
71
Effectiveness of Tax Instruments in Redistributing Wealth or Income
77
Effectiveness of Particular Tax Provisions in Reducing the Tax Burden on Poor People
80
Conclusion
86
Note
87
References
87
Chapter 4 Assessing Front-line Service Delivery: Public Expenditure Tracking Surveys
89
Ritva Reinikka and Jakob Svensson
Provider Surveys: Key Features and Potential Uses
91
Survey Applications in Selected Countries
95
Role and Adverse Consequences of Asymmetric Information in Public Spending
102
Conclusion
105
Notes
107
References
108
Chapter 5 The Impact of Budgets on the Poor: Tax and Expenditure Benefit Incidence Analysis
113
Jorge Martinez-Vazquez
Analyzing Tax Incidence
115
Estimating the Incidence of Public Expenditures
135
Net Fiscal Incidence: Combining Tax and Expenditure Incidence
147
Conclusion
150
Notes
152
References
157
Part Two Case Studies from the Latin America and the Caribbean Region 163
Chapter 6 Analyzing Debt Sustainability: An Application of SimSIP Debt for Paraguay
165
Bernhard G. Gunter and Quentin Wodon
Alternative Approaches to Analyzing Debt Sustainability
169
Theoretical Foundations for the Modules in SimSIP Debt
171
Simulations for the Debt Projection Module in Paraguay
175
Simulations for the Deficit-Debt Consistency Module in Paraguay
181
Conclusion
183
Annex
185
Notes
186
References
187
Chapter 7 Evaluating a Tax System: Mexico
189
Jorge Martinez-Vazquez
Revenue Adequacy: Comparing across Countries and Examining the Budget Deficit
189
Tax Structure
193
Buoyancy of Revenues
195
Revenue Stability
197
Excess Burdens and Economic Distortions
199
Distribution of Tax Burdens
202
Weak Tax Administration and High Tax Evasion
216
A Potential Tax Reform Package: Feasibility, Content, and Revenue Effects
218
Annex: Estimating Marginal Effective Tax Rates on Investment
222
Notes
226
References
230
Chapter 8 Measuring Targeting Performance through Public Expenditure Tracking Surveys: Peru
233
Jose R. Lopez-Calix, Lorena Alcazar, and Erik Wachtenheim
Central Government Targeting of Social Spending
234
Funding Transfers from Central to Local Government: Efficiency Problems
242
Conclusion
264
Notes
268
References
271
Chapter 9 Benefit Incidence Analysis and Social Protection: Uruguay
273
Edmundo Murrugarra
What to Target? Basic Needs, Poverty, and Social Exclusion
275
Overview of Existing Social Protection Programs
278
What Can We Learn?
288
Recommendations for Social Safety Net Programs
299
Annex: Estimating the Incidence of Social
303
Protection Programs
Notes
306
References
307
Part Three Case Studies from Africa 309
Chapter 10 Analyzing Debt Sustainability: Concepts and Tools Applied for Guinea, Rwanda, and Senegal
311
Bernhard G. Gunter and Quentin Wodon
Review of Previous and Current Debt Relief Initiatives
312
Debt Accumulation, Stagnation, and Debt Relief
317
Using Debt Projections to Analyze Debt Sustainability
322
Using SimSIP Debt's Deficit-Debt Consistency Module
333
Conclusion
340
Notes
341
References
343
Chapter 11 Analyzing the Potential Impact of Indirect Tax Reforms on Poverty with Limited Data: Niger
345
Saloua Sehili and Quentin Wodon
Medium-Term Targets for Public Revenues and Structure of Taxation
349
Assessing the Impact of Indirect Tax Reforms: VAT Exemptions
353
Comparison of the Incidence of Taxation to the Incidence of Social Spending
362
Conclusion
368
Notes
369
References
369
Chapter 12 Tracking Public Expenditure in Health and Education: Rwanda
371
Hippolyte Fofack
Methodology and Fieldwork
376
Budget Processes: Flows of Funds in the Health and Education Sectors
380
Tracking the Flow of Funds in the Health Sector
384
Tracking the Flow of Funds and Its Impact in the Education Sector
391
Key Findings and Policy Implications
396
Conclusion
401
Annex
403
Notes
413
References
414
Chapter 13 Assessing the Targeting Performance of Social Programs: Cape Verde
417
Diego Angel-Urdinola and Quentin Wodon
Incidence of Public Transfers and Targeting Performance
419
Factors That Determine Targeting Performance
423
Improving Targeting Performance
428
Conclusion
435
Notes
437
References
438
Index 441