Suchergebnisse

This case study suggests how shock-responsive social protection systems can be the basis of a government-led response to a health crisis and a rapid-onset disaster. It also points to how linking pre-arranged finance to safety nets can help with quick delivery of cash to vulnerable populations post-disasters. This experience complements existing evidence and experience in other parts of Africa, where social protection systems have been used for responding to drought, a slow-onset natural disaster. It also informed the ongoing response to the COVID-19 pandemic in Sierra Leone, which will provide further lessons for shock-responsive social protection globally.

This paper proposes and illustrates a methodology to assess the economic cost of the sovereign risk finance instruments available to the Government of Ethiopia and its development partners for financing the shock-responsive scalability component of the Productive Safety Net Programme. The methodology involves: (i) specifying rules for when additional expenditures would be triggered in each woreda; (ii) specifying alternative risk finance strategies; and (iii) analyzing the costs of each risk financing strategy, including sensitivity and scenario testing of the results. The methodology is applied to a hypothetical set of rules for drought-responsive scalability, and a range of potential risk finance strategies.

Part I: General principles of VAT -- Nature and origins of value added tax -- The interrelationship between EU and national VAT legislation -- Field of application of VAT -- Part II: The internal system -- Taxable persons -- Taxable transactions -- The place of taxable transactions -- Chargeable event and chargeability of tax -- Taxable amount / Tarlochan Lall -- Rates of tax -- Exemptions -- Input tax deduction -- Part III: Taxation of intra-community and export trade -- Intra-community trade in goods / Tarlochan Lall -- Intra-community trade in services / Tarlochan Lall -- Supplies outside the EU / Tarlochan Lall -- VAT and EU customs duty / Tarlochan Lall -- Part IV: Special sectors -- Special schemes -- Simplification measures -- Immovable property / Tarlochan Lall -- Financial services and insurance -- Charities and local authorities / Hui Ling McCarthy and Edward Hellier -- Internet transactions, telecommunications / Hui Ling McCarthy and Sarah Black -- Part V: Accounting and enforcement -- Accounting for VAT -- Administrative cooperation between taxing authorities.

Low levels of foundational literacy and numeracy skills in Kosovo limit the ability of young adults to develop the skills required for the labor market and to lead full and productive lives. It is well documented that early childhood development (ECD)in the first 1,000 days of life lays the foundation for a lifetime of positive outcomes in health, education, wellbeing, and labor market productivity. This period is proven to be sensitive for brain development and strengthening of the immune system. The brain grows faster during this period than any other time. Children missing appropriate health and nutrition, education, and nurturing care supports in these critical years may encounter long-term difficulties in learning and life outcomes. Evidence finds that those who fall behind early struggle to catch up, losing out on valuable higher education and human capital potential. Research confirms that efforts and investments to improve human capital outcomes must start in the earliest years and employ a multisectoral approach to help children survive and thrive. The aim of this situational analysis is to support the government of Kosovo in developing a comprehensive strategy and enabling environment that support the equitable expansion of quality ECD services. This report analyzes multi-sectoral services supporting ECD in Kosovo by taking a child growth and development approach from pregnancy to entry to primary school, around six years old.