We propose deciles average income, deficit and natural resource rents as objective variables to measure politicians' economic performance. We begin by reviewing the literature linking politicians and their institutional choices to the macroeconomic environment. To continue, we review the relation between those macroeconomic variables and income percentiles. In order to evaluate how well they sum up politicians' performance, we then use the variables previously reviewed to throw a generalized least squares estimation from panel data in a set of countries. Our results point towards the possibility of using those variables to anchor an incentive contract for politicians.
This paper observes the working status and conditions of people who fall into the poorest four deciles in Indonesia. The research aims to provoke policy shifts in the drive to accelerate poverty reduction in Indonesia, taking a longer view of people being more employable and less dependent; also identifying the dominant factors preventing people from moving out of poverty and improving their life quality. By comparing elements of gender, age, education and health against employment status and opportunities. Simultaneously social assistance and protection programs are evaluated in relation to their stated target groups to determine their suitability and their impact.
On December 4, 2018, the Legislative Decree No. 9635, entitled Strengthening of Public Finances was published in La Gaceta de Costa Rica; in its title No. 1, it carries out a comprehensive reform of Law No. 6826 (General Sales Tax Law) from November 8, 1982. This reform transforms the General Sales Tax (GST) into a Value Added Tax (VAT), establishing different tax rates for different subgroups of goods and services. The objective of this research is to present the results of the analysis carried out on the impact of the implementation of VAT on the different income deciles in the country (each decile is composed of 10% of households). It is determined that although the highest monetary contribution (tax collection) would be made by the households from the highest deciles, it is the households of the lower deciles that would be most affected in relation to their level of income, since, —according to the National Income and Expenditure Survey of 2013— the first three deciles spend more than they earn. This means that the payment of more taxes will significantly affect their consumption capacity, which will require State support to counteract the effect. ; El 4 de diciembre de 2018 se publicó en La Gaceta de Costa Rica el Decreto Legislativo N.º 9635 titulado Fortalecimiento de las Finanzas Públicas, el cual, en su título I, realiza una reforma integral de la Ley N.º 6826 (Ley del Impuesto General sobre las Ventas) del 8 de noviembre de 1982. Esta ley transforma el impuesto general sobre las ventas (IGV) en un Impuesto al valor agregado (IVA), y establece diferentes tasas impositivas para diferentes subgrupos de bienes y servicios. El objetivo de este documento es presentar los resultados del análisis realizado sobre el impacto de la implementación del IVA sobre los diferentes deciles de ingreso en el país (cada decil se compone de un 10 % de los hogares). Se determina que, si bien la mayor contribución monetaria (recaudación fiscal) estaría realizada por los hogares provenientes de los deciles más altos, son los hogares de los deciles inferiores los que serían más afectados en relación con su nivel de ingresos, ya que los primeros tres deciles -según la Encuesta nacional de ingresos y gastos de 2013- gastan más de lo que obtienen por ingresos, lo que implica que el pago de una mayor cantidad de impuestos afectará, de manera importante, su capacidad de consumo, por lo que se requerirá del apoyo del Estado para contrarrestar este efecto. ; Em 4 de dezembro de 2018, o Decreto Legislativo nº 9635, intitulado Fortalecimento das Finanças Públicas, foi publicado em La Gaceta da Costa Rica, que, em seu título I, realiza uma ampla reforma da Lei nº 6826 (Lei de Imposto Geral de Vendas) de 8 de novembro de 1982. Esta lei transforma o imposto geral sobre vendas (IGV) em um imposto sobre valor agregado (IVA) e estabelece diferentes taxas de imposto para diferentes subgrupos de bens e serviços. O objetivo deste documento é apresentar os resultados da análise realizada sobre o impacto da implementação do IVA nos diferentes decis de renda do país (cada decil é composto por 10% das famílias). Conclui-se que, embora a maior contribuição monetária (arrecadação de impostos) fosse feita pelos domicílios dos mais altos decis, são os domicílios dos menores decis que seriam os mais afetados em relação ao seu nível de renda, pois os primeiros três decis, de acordo com a Pesquisa Nacional de Renda e Despesas de 2013, gastam mais do que recebem como receita, o que implica que o pagamento de uma quantidade maior de impostos afetará significativamente sua capacidade de consumo, portanto exigirá o apoio do Estado para combater esse efeito.
This study estimates and compares healthcare expenditure patterns of different income deciles of urban households by ordinary least square (OLS) method. Data is obtained from houshold survey data and includes healthcare expenditure, family income, the education level of parents, number of children and the average age of parents during 2009-2014. The purpose is to identify the effectiveness of each variable on healthcare expenditure between different income deciles. Moreover, it will be examined that if there is any significant difference between effects of variables on healthcare expenditure in different income deciles. The results indicate that the pattern of healthcare expenditure varies between different income deciles. The first and second deciles show a similar pattern and the level of education of parents doesn't have any significant effect on the healthcare expenditure. In these deciles, a percent increase in family income, increases the healthcare expenditure less than 1 percent. In addition, other variables except than the education level have a positive effect on the healthcare expenditure. On the other hand, almost the same pattern is observed in other income deciles as well. Thus, family income, the average age of parents and number of children demonstrated a positive effect on healthcare expenditure and the education level of parents showed a negative effect. This finding seems to be related to the preventive effects of education. What's more is that in the ninth and tenth deciles, a percent increase in family income, leads to more than 1 percent increase in healthcare expenditure. Therefore, the most prominent suggestion to healthcare authorities is to improve the level of awareness of family. And also, this instruction can be categorize base on the average age of parents. This could be done through government agencies or insurance authorities. DOI:10.5901/mjss.2017.v8n2p301
El 4 de diciembre de 2018 se publicó en La Gaceta de Costa Rica el Decreto Legislativo Nº 9635 titulado Fortalecimiento de las Finanzas Públicas, el cual, en su título I, realiza una reforma integral de la Ley Nº 6826 (Ley del Impuesto General sobre las Ventas) del 8 de noviembre de 1982. Esta ley transforma el Impuesto General sobre las Ventas (IGV) en un Impuesto al Valor Agregado (IVA), estableciéndose diferentes tasas impositivas para diferentes subgrupos de bienes y servicios. El objetivo de este documento es presentar los resultados del análisis realizado sobre el impacto de la implementación del IVA sobre los diferentes deciles de ingreso en el país (cada decil se compone de un 10% de los hogares). Se determina que si bien la mayor contribución monetaria (recaudación fiscal) estaría realizada por los hogares provenientes de los deciles más altos, son los hogares de los deciles inferiores los que serían más afectados en relación con su nivel de ingresos, ya que los primeros tres deciles -según la Encuesta Nacional de Ingresos y Gastos de 2013-, gastan más de lo que obtienen por ingresos, lo que implica que el pago de una mayor cantidad de impuestos afectará de manera importante su capacidad de consumo, por lo que se requerirá del apoyo del Estado para contrarrestar este efecto.
Benefit incidence analysis (BIA) is a tool used to assess how tax policy or government subsidy affects the distribution of welfare in the population. In other words, it evaluates the distribution of government subsidies among different groups in the population, in particular, among different income groups. The methodology involved in benefit incidence approach is straightforward. Nevertheless, defining deciles (or quintiles) is critical as benefit incidence estimates depend heavily on the number of individuals occupying each decile (or quintile) cell. Deciles can be defined over population, i.e., across individuals and across households. The purpose of this methodological note is to briefly illustrate the difference in benefit incidence estimates that are obtained when deciles of population/individuals in lieu of deciles of households are used in the analysis as applied on government spending on education in the Philippines.
