Dominance Testing of Social Sector Expenditures and Taxes in Africa
AbstractThis 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.
Download InfoIf you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
Bibliographic InfoPaper provided by International Monetary Fund in its series IMF Working Papers with number 99/172.
Date of creation: 01 Dec 1999
Date of revision:
Contact details of provider:
Postal: International Monetary Fund, Washington, DC USA
Phone: (202) 623-7000
Fax: (202) 623-4661
Web page: http://www.imf.org/external/pubind.htm
More information through EDIRC
You can help add them by filling out this form.
CitEc Project, subscribe to its RSS feed for this item.
- 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.
- 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.
- SÃ²nia MuÃ±oz & Stanley Sang-Wook Cho, 2003. "Social Impact of a Tax Reform," IMF Working Papers 03/232, International Monetary Fund.
- Bigsten , Arne & Levin, Jörgen, 2000.
"Growth, Income Distribution, and Poverty: A Review,"
Working Papers in Economics
32, University of Gothenburg, Department of Economics.
- Arne Bigsten & Jörgen Levin, 2010. "Growth, Income Distribution, and Poverty: A Review," Working Papers id:3296, eSocialSciences.
- Bigsten, Arne & Levin, Jorgen, 2001. "Growth, Income Distribution, and Poverty: A Review," Working Paper Series UNU-WIDER Research Paper , World Institute for Development Economic Research (UNU-WIDER).
- 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).
- Ssewanyana, Sarah N., 2009. "Gender and incidence of indirect taxation: Evidence from Uganda," Research Series 54939, Economic Policy Research Centre (EPRC).
- 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.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Jim Beardow) or (Hassan Zaidi).
If references are entirely missing, you can add them using this form.