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Dominance Testing of Social Sector Expenditures and Taxes in Africa

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  • David E. Sahn
  • Stephen D. Younger

Abstract

This paper examines the progressivity of social sector expenditures and taxes in eight sub-Saharan African countries. It uses dominance tests to determine whether health and education expenditures redistribute resources to the poor. The paper finds that social services are poorly targeted. Among the services examined, primary education tends to be most progressive, and university education is least progressive. The paper finds that many taxes are progressive as well as efficient, including some broad-based taxes such as the VAT and wage taxation. Taxes on kerosene and exports appear to be the only examples of regressive taxes.

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Bibliographic Info

Paper provided by International Monetary Fund in its series IMF Working Papers with number 99/172.

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Length: 44
Date of creation: 01 Dec 1999
Date of revision:
Handle: RePEc:imf:imfwpa:99/172

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Cited by:
  1. Erwin Tiongson & Hamid Reza Davoodi & Sawitree S. Asawanuchit, 2003. "How Useful Are Benefit Incidence Analyses of Public Education and Health Spending," IMF Working Papers 03/227, International Monetary Fund.
  2. Bigsten , Arne & Levin, Jörgen, 2000. "Growth, Income Distribution, and Poverty: A Review," Working Papers in Economics 32, University of Gothenburg, Department of Economics.
  3. Ssewanyana, Sarah N., 2009. "Gender and incidence of indirect taxation: Evidence from Uganda," Research Series 54939, Economic Policy Research Centre (EPRC).
  4. Ajitava Raychaudhuri & Sudip Kumar Sinha & Poulomi Roy, 2007. "Is the Value Added Tax Reform in India Poverty-Improving? An Analysis of Data from Two Major States," Working Papers PMMA 2007-18, PEP-PMMA.
  5. Ssewanyana, Sarah N. & Okidi, John A., 2008. "A microsimulation of the Uganda tax system (UGATAX) and the poor from 1999 to 2003," Research Series 54940, Economic Policy Research Centre (EPRC).
  6. David E. Sahn & Stephen D. Younger, 2000. "Expenditure incidence in Africa: microeconomic evidence," Fiscal Studies, Institute for Fiscal Studies, vol. 21(3), pages 329-347, September.
  7. Sònia Muñoz & Stanley Sang-Wook Cho, 2003. "Social Impact of a Tax Reform," IMF Working Papers 03/232, International Monetary Fund.

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