Bibliographic record and links to related information available from the Library of Congress catalog
Note: Electronic data is machine generated. May be incomplete or contain other coding.
Chapter 1 Public Finance for Poverty Reduction: I An Overview Blanca Moreno-Dodson and Quentin Wodon Rationale for the Role of Government 2 Limits to Government Intervention in 4 Developing Countries 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, 19 Public Expenditure Tracking Surveys, and Benefit Incidence Analysis Chapter 2 Debt Sustainability for Low-Income Countries: 21 A Review of Standard and Alternative Concepts Danny Cassimon, Blanca Moreno Dodson, and Quentin Wodon Traditional Approaches to Debt Sustainability: 24 A Brief Review Operationalizing Debt Sustainability Concepts: 36 The HIPC Initiative Alternative Approaches to Analyzing Debt 40 Sustainability 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 77 Wth or Income Effectiveness of Particular Tax Provisions 80 in, Reducing the Tax Burden on Poor People Cod4won 86 Note 87 References 87 Chapter 4 Assessing Front-line Service Delivery Public 89 Expenditure Tracking Surveys Ritva Reinikka and lakob Svensson Provider Surveys: Key Features and Potential Uses 91 Survey Applications in Selected Countries 95 Role and Adverse Consequences of Asymmetric 102 Information in Public Spending Conclusion 105 Notes 107 References 108 Chapter 5 The Impact of Budgets on the Poor: Tax and 113 Expenditure Benefit Incidence Analysis Jorge Martinez-Vazquez Analyzing Tax Incidence 115 Estimating the Incidence of Public Expenditures 135 Net Fiscal Incidence: Combining Tax and 147 Expenditure Incidence Conclusion 150 Notes 152 References 157 Part Two Case Studies from the Latin America and 163 the Caribbean Region Chapter 6 Analyzing Debt Sustainability: An Application 165 of SimSIP Debt for Paraguay Bernhard G. Gunter and Quentin Wodon Alternative Approaches to Analyzing Debt 169 Sustainability Theoretical Foundations for the Modules in 171 SimSIP Debt Simulations for the Debt Projection Module 175 in Paraguay Simulations for the Deficit-Debt Consistency 181 Module in Paraguay Conclusion 183 Annex 185 Notes 186 References 187 Chapter 7 Evaluating a Tax System: Mexico 189 Jorge Martinez-Vazquez Revenue Adequacy: Comparing across Countries 189 and Examining the Budget Deficit 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, 218 Content, and Revenue Effects Annex: Estimating Marginal Effective Tax Rates 222 on Investment Notes 226 References 230 Chapter 8 Measuring Targeting Performance through Public 233 Expenditure Tracking Surveys: Peru Josd R. L6pez-Cilix, Lorena Alcwrza, and Erik Wachtenheim Central Government Targeting of Social Spending 234 Funding Transfers from Central to Local 242 Government: Efficiency Problems Conclusion 264 Notes 268 References 271 Chapter 9 Benefit Incidence Analysis and Social 273 Protection: Uruguay Edmundo Murrugarra What to Target? Basic Needs, Poverty, and 275 Social Exclusion 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 art Three Case Studies from Africa 309 Chapter 10 Analyzing Debt Sustainability: Concepts and 311 Tools Applied for Guinea, Rwanda, and Senegal Bernhard G. Gunter and Quentin Wodon Review of Previous and Current Debt Relief 312 Initiatives Debt Accumulation, Stagnation, and Debt Relief 317 Using Debt Projections to Analyze Debt 322 Sustainability Using SimSIP Debt's Deficit-Debt Consistency 333 Module Conclusion 340 Notes 341 References 343 Chapter 11 Analyzing the Potential Impact of Indirect Tax 345 Reforms on Poverty with Limited Data: Niger Saloua Sehili and Quentin Wodon Medium-Term Targets for Public Revenues and 349 Structure of Taxation Assessing the Impact of Indirect Tax Reforms: 353 VAT Exemptions Comparison of the Incidence of Taxation to the 362 Incidence of Social Spending Conclusion 368 Notes 369 References 369 Chapter 12 Tracking Public Expenditure in Health and 371 Education: Rwanda Hippolyte Fofack Methodology and Fieldwork 376 Budget Processes: Flows of Funds in the Health 380 and Education Sectors Tracking the Flow of Funds in the Health Sector 384 Tracking the Flow of Funds and Its Impact in 391 the Education Sector Key Findings and Policy Implications 396 Conclusion 401 Annex 403 Notes 413 References 414 Chapter 13 Assessing the Targeting Performance of Social 417 Programs: Cape Verde Diego Angel-Urdinola and Quentin Wodon Incidence of Public Transfers and Targeting 419 Performance Factors That Determine Targeting Performance 423 Improving Targeting Performance 428 Conclusion 435 Notes 437 References 438 Index 441