1.

Record Nr.

UNINA9910778264103321

Titolo

Public finance for poverty reduction : : concepts and case studies from Africa and Latin America / / edited by Blanca Moreno-Dodson, Quentin Wodon

Pubbl/distr/stampa

Washington DC : , : World Bank, , [2008]

copyright 2008

ISBN

1-281-11317-4

9786611113179

0-8213-6827-3

Descrizione fisica

xxvi, 474 pages : illustrations ; 23 cm

Collana

Directions in development. Poverty

Altri autori (Persone)

Moreno-DodsonBlanca

WodonQuentin

Disciplina

339.4/6091724

Soggetti

Finance, Public - Developing countries

Poverty - Government policy - Africa

Poverty - Government policy - Latin America

Africa Social policy Case studies

Latin America Social policy Case studies

Lingua di pubblicazione

Inglese

Formato

Materiale a stampa

Livello bibliografico

Monografia

Note generali

Description based upon print version of record.

Nota di bibliografia

Includes bibliographical references and index.

Nota di contenuto

Contents; Foreword; Preface; Abbreviations; Chapter 1 Public Finance for Poverty Reduction: An Overview Blanca Moreno-Dodson and Quentin Wodon; Part One Concepts in Public Finance:Debt,Taxation, Public Expenditure Tracking Surveys, and Benefit Incidence Analysis; Chapter 2 Debt Sustainability for Low-Income Countries: A Review of Standard and Alternative Concepts Danny Cassimon, Blanca Moreno-Dodson, and Quentin Wodon; Table 2.1 Debt Sustainability Thresholds and Policy Performance for IDA14; Chapter 3 Revenue Design and Taxation Eric M. Zolt

Table 3.1 Comparative Levels of Tax Revenue, Selected Years, 1985-97 Table 3.2 Comparative Composition of Tax Revenue, Selected Years, 1985-97; Chapter 4 Assessing Front-line Service Delivery: Public Expenditure Tracking Surveys Ritva Reinikka and Jakob Svensson; Table 4.1 Leakage of Public Funds for Education, Uganda, 1991-95; Chapter



5 The Impact of Budgets on the Poor: Tax and Expenditure Benefit Incidence Analysis Jorge Martinez-Vazquez; Part Two Case Studies from the Latin America and the Caribbean Region

Chapter 6 Analyzing Debt Sustainability: An Application of SimSIP Debt for Paraguay Bernhard G. Gunter and Quentin WodonFigure 6.1 Initial Conditions and Basic Macroeconomic Assumptions; Figure 6.2 Results of Different Export Growth Scenarios; Figure 6.3 Assumptions on Public Domestic Debt; Figure 6.4 Results of the Baseline, Pessimistic, and Optimistic Scenarios; Figure 6.5 Results of Different Revenue and Expenditure Scenarios; Table 6.1 Short- and Long-Term Consistency Matrices; Table 6A.1 Trends in Paraguay's Debt, 1991-2000

Chapter 7 Evaluating a Tax System: Mexico Jorge Martinez-Vazquez Table 7.1 Marginal Effective Corporate Tax Rates on Domestic Capital Investment; Table 7.2 Tax Burden by Income Decile: Baseline Scenario; Table 7.3 Tax Burden by Income Decile: Alternate Scenario; Table 7.4 Distribution of Net Income among Income Deciles; Table 7.5 Distribution of Gross Income among Deciles: Base Scenario; Table 7.6 Distribution of Gross Income among Deciles: Alternate Scenario

Chapter 8 Measuring Targeting Performance through Public Expenditure Tracking Surveys: Peru José R. López-Cálix, Lorena Alcázar, and Erik Wachtenheim Table 8.1 Correlation between Expenditure and Poverty, by Department, 2001; Figure 8.1 Lorenz Curves in Selected Social Programs; Table 8.2 Household Access to Social Programs, by Poverty Level, 2001; Figure 8.2 Lorenz Curves for Health Care Expenditures; Figure 8.3 Lorenz Curves for Education Expenditures; Table 8.3 Targeting of Individual Beneficiaries by Food Assistance, Health Care, and Education Programs, 2000

Figure 8.4 Access to Social Programs, 2001

Sommario/riassunto

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.