Revenue-productive income tax structures and tax reforms in emerging market economies: evidence from Bulgaria
In: Policy research working paper 1927
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In: Policy research working paper 1927
It is a tragedy that Sudan that needs data the most is least likely to have it. Population censuses are out of date, and poverty estimates are infrequent and incomparable over time and, hence, of limited use. We cannot be sure of what happened to poverty between 2009 and 2014; a period characterized by meager or even negative economic growth. Timely, accurate, granular, and accessible data provides the foundation for evidence base policymaking, particularly in Sudan's context characterized by conflict, stagnant economic growth, high poverty, and low social indicators. Inadequate funding, weak capacity, and a lack of coordination of statistical activities are argued to be behind Sudan's statistical tragedy. But the underlying cause is political; low level of funding and statistical capacity are the consequences of a lack of political support for quality statistics. Statistics unsuitable to political leaders' goals are altered, delayed, or that choices are made between conflicting estimates on political grounds, limiting the demand for quality data. In turn the lack of demand for data lead to fewer resources available for data production. As part of the ongoing transition process and as a key input to sensitive electoral, peace and resource sharing negotiations, the conduct of a census/survey is a politically sensitive exercise, particularly in a setting such as Sudan. However, promoting greater openness and transparency of data as a pathway to mitigate political .economy constraints and raising the public profile for statistics may help Sudan overcome its statistical tragedy
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In: CASE Research Paper No. 11, 2016
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In: Contemporary economic policy: a journal of Western Economic Association International, Band 14, Heft 4, S. 17-28
ISSN: 1465-7287
This study utilizes the 1992 Bulgarian household budget survey to analyze the distribution of income and income tax burden. Results indicate that the country is characterized by low income inequality, though this is changing rapidly. The findings also show that the present income tax system is progressive and that the urban sector pays much more relative to its income. Despite a steeply graduated statutory tax rate schedule, effective progression is rather modest, indicating significant tax evasion. However, one must view the results of progressivity and urban bias cautiously. As in‐kind income becomes monetized and as the economy becomes more market‐oriented, both progressivity and urban/rural differences will wane over time.
In: FINANCING GOVERNMENT IN THE TRANSITION: BULGARIA, Zeljko Bogetic and Arye L. Hillman, eds., World Bank and Avebury, 1996
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In: Europe Asia studies, Band 48, Heft 4, S. 629-646
ISSN: 1465-3427
In: Europe Asia studies, Band 48, Heft 4, S. 626-646
ISSN: 0966-8136
Gegenstand der Untersuchung sind Einkommensstruktur und Einkommensungleichheit im Bulgarien der Transformationsperiode (1989 bis 1992). Die Verfasser geben zunächst einen Überblick über Niveau, Zusammensetzung und Verteilung der Haushaltseinkommen in Bulgarien. Es schließt sich ein Vergleich der Einkommensverteilung in Bulgarien mit derjenigen in anderen Staaten Osteuropas, in Entwicklungsländern und in OECD-Staaten an. Im folgenden werden zentrale Merkmale von Haushalten mit niedrigem Einkommen herausgearbeitet. Auf dieser Basis wird gefragt, welche Haushalte von Sozialleistungen profitieren, um so abschließend Hinweise für einen zielgenaueren Zuschnitt des sozialen Netzes erarbeiten zu können. (BIOst-Wpt)
World Affairs Online
In: Operations evaluation studies
Intro -- Contents -- Acknowledgments -- Foreword, Prólogo, Avant-propos -- Executive Summary, Résumen, Résumé Analytique -- Abbreviations and Acronyms -- 1 Jordan's Socioeconomic Development -- Geopolitical Situation -- Economic Developments in the 1990s -- Poverty and Social Conditions -- External Debt and Assistance -- 2 Development Priorities and Constraints -- Accelerating Broadly Shared Economic Growth to Reduce Poverty: A Top Priority -- Large and Inefficient Government Expenditures -- Water is Scarce and Inefficiently Used -- Human Capital Development: A Parallel Priority to Growth -- 3 World Bank Services and Products -- Nonlending Assistance -- Lending -- Efficiency of World Bank Assistance -- 4 The Development Effectiveness of World Bank Assistance -- Macroeconomic Stabilization and Growth -- Private and Financial Sector Development and Privatization -- Poverty Reduction, Human Development, and Progress toward the MDGs -- Water Resource Management -- Sustainability and Institutional Development -- 5 Contributors' Performance -- World Bank Performance -- Borrower Performance -- Aid Partner Performance Issues -- 6 Islamic Development Bank Assistance to Jordan -- IDB Assistance Strategy for Jordan -- Overview of IDB Operations in Jordan, 1976-02 -- Project Post-evaluation in Jordan -- 7 Islamic Development Bank Sector Analysis -- Overview -- Industry and Mining -- Public Utilities -- Social Services -- 8 Conclusions, Recommendations, and Lessons -- World Bank Findings -- Islamic Development Bank Findings -- Annexes -- The World Bank -- A: Jordan at a Glance -- B: Key Background Data -- C: External Assistance to Jordan and Comparator Countries -- D: Selected Economic and Sector Work for Jordan -- E: OED and QAG Ratings for Jordan and Comparator Countries -- F: Cost of World Bank's Programs for Jordan and Comparator Countries.
In: World Business Institute, Proceedings of the 18th International Business Research Conference, 2012
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