Dominance Testing of Social Sector Expenditures and Taxes in Africa

Author/Editor:

David E. Sahn ; Stephen D. Younger

Publication Date:

December 1, 1999

Electronic Access:

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Disclaimer: This Working Paper should not be reported as representing the views of the IMF.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. Working Papers describe research in progress by the author(s) and are published to elicit comments and to further debate

Summary:

This paper examines the progressivity of social sector expenditures and taxes in eight sub-Saharan African countries. It uses dominance tests to determine whether health and education expenditures redistribute resources to the poor. The paper finds that social services are poorly targeted. Among the services examined, primary education tends to be most progressive, and university education is least progressive. The paper finds that many taxes are progressive as well as efficient, including some broad-based taxes such as the VAT and wage taxation. Taxes on kerosene and exports appear to be the only examples of regressive taxes.

Series:

Working Paper No. 99/172

Subject:

English

Publication Date:

December 1, 1999

ISBN/ISSN:

9781451858556/1018-5941

Stock No:

WPIEA1721999

Price:

$15.00 (Academic Rate:$15.00)

Format:

Paper

Pages:

44

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