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

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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
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
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
Debt Accumulation, Stagnation, and Debt Relief  317
Using Debt Projections to Analyze Debt      322
Using SimSIP Debt's Deficit-Debt Consistency  333
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
Factors That Determine Targeting Performance  423
Improving Targeting Performance             428
Conclusion                                  435
Notes                                       437
References                                  438
Index                                                    441

Library of Congress subject headings for this publication: Finance, Public Developing countries, Poverty Government policy Africa Case studies, Poverty Government policy Latin America Case studies, Africa Social policy Case studies, Latin America Social policy Case studies