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Let's Stop Trying to Quantify Household Vulnerability: The Problem With Simple Scales for Targeting and Evaluating Economic Strengthening Programs

Whitney M Moret
2018 Global Health: Science and Practice Journal  
President's Emergency Plan for AIDS Relief (PEPFAR) for the purpose of targeting vulnerable households for PEPFAR-funded programs for orphans and vulnerable children.  ...  The vulnerability measures examined did not cluster in ways that would allow for the creation of a small number of composite measures, and thus we were unable to develop a scale.  ...  has since adapted an updated version of the VAT called the Household Vulnerability Assessment Tool (HVAT).  ... 
doi:10.9745/ghsp-d-17-00291 pmid:29496734 pmcid:PMC5878068 fatcat:baj5yxl7unhpxenobcqgktdwhe

General Equilibrium Impacts of VAT and Corporate Income Tax in Thailand

Chonlakan Benjasak, Keshab Bhattarai
2019 International Advances in Economic Research  
This model-based analysis is a unique contribution to the current literature on impacts of VAT and CIT in the Thai economy.  ...  Thus, increasing VAT from 7 to 10% is a desirable policy action on the basis of economy-wide welfare analysis because utility generated from public services for the households more than compensates their  ...  Conference in Montreal, Canada, 5-8 October 2017, for their comments and suggestions.  ... 
doi:10.1007/s11294-019-09742-7 fatcat:ygaant5murfifamxv2y23plioi

Benchmarking tax systems

Mark Gallagher
2005 Public Administration and Development  
International institutions, such as the World Bank, the International Monetary Fund and the U.S.  ...  This article provides a series of indicators and benchmarks that can help to put such assessments into an international perspective, set specific targets for performance, reform and modernisation, and  ...  ACKNOWLEDGEMENT The author thanks Richard Bird, David Dod, George Guess, Ted Kill and Art Mann for their helpful comments. All errors and omissions, of course, are attributable only to the author.  ... 
doi:10.1002/pad.353 fatcat:xayd63sy45hwlicwlmm6sgdfm4

How can tax policies and macroeconomic shocks affect the poor? : a quantitative assessment using a computable general equilibrium framework for Colombia

Claudio R. Karl
2004 Ensayos sobre Política Económica  
population in four simulated scenarios: a reduction of tariffs, a general VAT rate for all products, a fall of the foreign inflows and a rise of the government obligations with the rest of the world.  ...  During the past decade, particularly after the 1998-99 Colombian economic recession, economists have developed a renewed interest in the analysis and evaluation of welfare changes induced by public policies  ...  B. GENERAL VAT RATE OF 10% One of the recommendations of the 2002 National Income Mission was to standardize the VAT rates for all commodities.  ... 
doi:10.32468/espe.4604 fatcat:sqy6m4enxrbnli5hxge2l5md3q

Impacts of Direct and Indirect Tax Reforms in Vietnam: A CGE Analysis

Keshab Bhattarai, Dung Thi Kim Nguyen, Chan Van Nguyen
2019 Economies  
While this study contributes to the literature on the CGE model for the Vietnam economy, it is a small step for finding the optimal tax structure in Vietnam.  ...  The first scenario is increasing the value-added tax (VAT) rate to 12% from the current 10% rate.  ...  Centre for Management Education (CFVG) in Hanoi for their supports during our workshops and to the managing editor and two anonymous referees of Economies for useful comments.  ... 
doi:10.3390/economies7020050 fatcat:el6khap6h5dgnms3la2dbnhchq

Assessing the Variability of Tax Elasticities in Lithuania

Tigran Poghosyan
2011 IMF Working Papers  
The analysis is motivated by the systematic variation of tax revenues observed over the economic cycle in the recent past.  ...  The views expressed in this Working Paper are those of the author(s) and do not necessarily represent those of the IMF or IMF policy.  ...  The following relationship has been commonly used as benchmark in the literature (e.g., Bornhorst et al., 2011) : * * B T T B         (1) where T is the tax revenue, T* is the structural tax revenue  ... 
doi:10.5089/9781463925222.001 fatcat:kwmw3m74szhixkaycig4lbvcyy

Burkina Faso

2019 IMF Staff Country Reports  
The available data indicates that the banking system remains well-capitalized and profitable.  ...  Systemic risks remain broadly contained, and new banks have come into operation, but there is significant scope to improve the banking system's ability to support the real economy and financial inclusion  ...  We are grateful to Jemma Dridi of the Mali team for sharing the material for the peer analysis.  ... 
doi:10.5089/9781484394311.002 fatcat:ffzkrekb55aixfwml6avwjnfpq

The Distributional Impact of Fiscal Policy in Indonesia [chapter]

Jon Jellema, Matthew Wai-Poi, Rythia Afkar
2017 The Distributional Impact of Taxes and Transfers: Evidence From Eight Developing Countries  
The content of the papers published in this series is entirely the responsibility of the author or authors.  ...  The CEQ logo is a stylized graphical representation of a Lorenz curve for a fairly unequal distribution of income (the bottom part of the C, below the diagonal) and a concentration curve for a very progressive  ...  Because the reductions in equality are nearly equivalent 36 in both our benchmark scenario and the first sensitivity analysis (which treats pensions as transfers and pension contributions as a direct tax  ... 
doi:10.1596/978-1-4648-1091-6_ch5 fatcat:yilp5hiqenhwblafdh4xkt5q4a

Macroeconomic Developments and Prospects in Low-Income Developing Countries—2019

International Monetary Fund
2019 Policy Papers  
LIDCs contain one fifth of the world's population—1.5 billion people—but account for only 4 percent of global output.  ...  This paper is the fifth in a series that examines macroeconomic developments and prospects in low-income developing countries (LIDCs).  ...  in the benchmark group.  ... 
doi:10.5089/9781513522739.007 fatcat:5lornp2ji5fhppj7onxh6byb5i

The Impact of Covid-19 and Lockdown on South African Revenue

Mangalani Peter Makananisa, National Revenue Management (NRM), South African Revenue Service (SARS), Pretoria, South Africa
2020 Journal of Economics & Management Research  
The average forecast for PIT, CIT and VAT due to the impact of the pandemic is R532.9billion, R172.6billion and R320.9billion respectively.  ...  The state revenue plays a critical role in the running of its departments and plays a significant role in the economy.  ...  The data from 1995 to 2006 was used for different taxes except for VAT which started in 1998.  ... 
doi:10.47363/jesmr/2020(1)109 fatcat:piwtcxnuvfexrlg57qlsmmpoii

Mali: Technical Assistance Report-Tax Policy-Diagnostic Assessment

International Monetary Fund
2016 IMF Staff Country Reports  
tool. 92.  ...  Most of the pitfalls avoided in regimes A, B, and C are present in Regime D.  ... 
doi:10.5089/9781513596822.002 fatcat:sox5fwm6grcptmfoj3igh2mtli

Georgia: First Review under the Extended Fund Facility and Request for Modification of Performance Criteria-Press Release; and Staff Report

International Monetary Fund.
2017 IMF Staff Country Reports  
The IMF's transparency policy allows for the deletion of market-sensitive information and premature disclosure of the authorities' policy intentions in published staff reports and other documents.  ...  sector and for sovereign yields in vulnerable economies.  ...  Figures in the boxes represent average projections for the respective variables in the baseline and scenario being presented.  ... 
doi:10.5089/9781484331224.002 fatcat:oyzfwicd3rf53f25am426gjgfa

Sri Lanka: Third Review under the Extended Arrangement under the Extended Fund Facility and Request for Modification of Performance Criterion-Press Release; Staff Report; and Statement by the Executive Director for Sri Lanka

International Monetary Fund.
2018 IMF Staff Country Reports  
The IMF's transparency policy allows for the deletion of market-sensitive information and premature disclosure of the authorities' policy intentions in published staff reports and other documents.  ...  A diagnostic review of the VAT system (structural benchmark completed in November) helped us to identify the VAT measures envisaged in the 2018 budget. 7.  ...  Figures in the boxes represent average projections for the respective variables in the baseline and scenario being presented.  ... 
doi:10.5089/9781484337035.002 fatcat:hrwapbtwrffcvc5c5ddxdmj47q

Burkina Faso: Third Review Under the Three-Year Arrangement Under the Poverty Reduction and Growth Facility: Staff Report; Press Release on the Executive Board Discussion

International Monetary Fund
2009 IMF Staff Country Reports  
Economic developments: Favorable weather augurs well for a rebound in agricultural production but real GDP growth is expected to remain below trend in the near term.  ...  Priorities: The program for 2009 focuses on preparing the ground for medium-term fiscal consolidation to keep debt sustainable and on structural reforms (tax policy, financial and cotton sectors) to enhance  ...  B. Assessing Vulnerabilities 3. A worse-than-expected export and growth performance is a clear risk.  ... 
doi:10.5089/9781451803990.002 fatcat:rsmvyk6ubbgrlo5m3gkvvu2pji

Organised VAT Fraud: Features, Magnitude, Policy Perspectives

Fabrizio Borselli
2011 Social Science Research Network  
The European Union's VAT system has become vulnerable to organised fraud schemes.  ...  The article shows that need to maximise the effectiveness of anti-VAT-fraud strategy cannot be separated from a broad view of the problem and of the functioning of the VAT system as a whole.  ...  The net loss for the German government is €171,000 (VAT collected by (B) and not remitted to the authorities).  ... 
doi:10.2139/ssrn.2023080 fatcat:56hl25cdafffngj2ughctouuh4
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