热门搜索：

儿童与埃塞俄比亚的财政空间（英）

文化传媒2023-05-01世界银行佛***

AI智能总结

This Policy Research Working Paper examines the impact of public transfers and taxes on the wellbeing of children in Ethiopia. The study uses the Commitment to Equity for Children methodology to analyze the burden of taxation and the benefits of government transfers and spending, and their differential effects on children's wellbeing. The research integrates data from the 2018/19 Ethiopia Socioeconomic Survey with administrative data. The study finds that the Ethiopian fiscal system is, on average, progressive, poverty-reducing, and equalizing, but there are differences in the distribution of some of its elements. The study provides valuable insights into the effectiveness of the Ethiopian fiscal system in promoting child wellbeing and can inform policy decisions to improve the system further.

PublicDisclosureAuthorized PublicDisclosureAuthorized PolicyResearchWorkingPaper10452 ChildrenandtheFiscalSpaceinEthiopia AlemayehuA.AmbelGetachewYirgaBeleteOliverFiala DevelopmentEconomicsDevelopmentDataGroupMay2023 PolicyResearchWorkingPaper10452 Abstract ThisstudyinvestigatestheeffectsofpublictransfersandtaxesonthewellbeingofchildreninEthiopia.ItappliestheCommitmenttoEquityforChildrenmethodologytoexaminetheburdensoftaxationandthebenefitsfromgovernmenttransfersandspending,andtheirdifferentialwellbeingimpactsonchildren.Thestudyintegratesdatafromthe2018/19EthiopiaSocioeconomicSurvey,whichalsocollecteddataontaxesandtransfers,withadministra-tivedata.Measuringitsdistributionbychildmonetaryandmultidimensionalwellbeing,thestudyfinds,onaverage,aprogressive,poverty-reducingandequalizingfiscalsystem.However,thereareimportantdifferencesinthedistributionofsomeofitselements.Indirecttaxes,comprisingofval-ue-addedandexcisetaxes,areregressive.Similarly,primary educationspending,thelargestofin-kindtransfers,isonlyprogressiveinurbanareas.Onpovertyandinequality,thefiscalsystemreducedthemonetarychildpovertyheadcountby21percentandthepovertygapby33percent.Theeffectisstrongerforgirlsandchildreninruralareasthanforboysandchildreninurbanareas,thereforereducinginequalitiesinpovertyrates.However,thisisonlythecasewhenin-kindtransfersforeducationandhealthareconsidered.Withouttheinclusionofin-kindtransfers,thestudyfindsthatthefiscalsystemisnotwellcalibratedtoreducepoverty.Thishighlightstheessentialroleofpublicservices,notonlyindeliveringfundamentalchildrights,butalsoinreducingpovertyamongchildren. ThispaperisaproductoftheDevelopmentDataGroup,DevelopmentEconomics.ItispartofalargereffortbytheWorldBanktoprovideopenaccesstoitsresearchandmakeacontributiontodevelopmentpolicydiscussionsaroundtheworld.PolicyResearchWorkingPapersarealsopostedontheWebathttp://www.worldbank.org/prwp.Theauthorsmaybecontactedataambel@worldbank.org. ThePolicyResearchWorkingPaperSeriesdisseminatesthefindingsofworkinprogresstoencouragetheexchangeofideasaboutdevelopmentissues.Anobjectiveoftheseriesistogetthefindingsoutquickly,evenifthepresentationsarelessthanfullypolished.Thepaperscarrythenamesoftheauthorsandshouldbecitedaccordingly.Thefindings,interpretations,andconclusionsexpressedinthispaperareentirelythoseoftheauthors.TheydonotnecessarilyrepresenttheviewsoftheInternationalBankforReconstructionandDevelopment/WorldBankanditsaffiliatedorganizations,orthoseoftheExecutiveDirectorsoftheWorldBankorthegovernmentstheyrepresent. ProducedbytheResearchSupportTeam ChildrenandtheFiscalSpaceinEthiopia* AlemayehuA.Ambel†GetachewYirgaBelete‡OliverFiala§ KeyWords:ChildPoverty;FiscalIncidence;CommitmenttoEquityforChildren;Ethiopia JELCodes:H22,I32,J13 *ThestudyissupportedbytheGlobalTaxProgram.WethankJoseAntonioCuestaLeivaandparticipantsofconferencesheldinAddisAbaba,LuxemburgandOxfordfortheircommentsonanearlierversionofthepaper.WealsothankOlutolaJordanforherhelpinediting.Anyremainingerrorsareourown. †LivingStandardsMeasurementStudy(LSMS),DevelopmentDataGroup,WorldBank ‡‡DepartmentofEconomics,BahirDarUniversity §GlobalPolicy,Advocacy&ResearchDepartment,SavetheChildrenUK . 1.Introduction Taxes,governmentspending,andpublictransfersplayacrucialroleinadvancingchildrightsandwelfareandinreducingpovertyandinequality.Whilethereisincreasingempiricalevidenceofthedistributionaleffectsofpublicfinanceinlow-andmiddle-incomecountries,dataandinsightsontheimpactsonchildrenareverylimited. However,itisessentialtounderstandthespecificimpactsofpublicfinancedecisionsonchildrenbecausechildrenhavedifferentdemandsandconsumptionpatternscomparedtoadults,hencefiscalinterventionsmayimpactthemdifferently.Forexample,childrencouldbedisproportionatelyaffectediftaxesaddtothecostofgoodsandservicesparticularlyrelevantforchildren.Thisisbesidestheindirecteffectsofconsumptiontaxes,suchasvalue-addedtaxes(VAT),andexcisesthroughtheirparents.Directincometaxespaidbyadultscouldalsohaveindirecteffectsonchildren’swelfare.Directpublictransferscouldhavebothdirectandindirecteffectsonchildren’swellbeing.Similarly,in-kindpublictransfers(spendingonhealthandeducation)affectchildren’sschoolenrollmentandaccesstobasichealthservices.Moreover,household-levelanalysesoftendonotprovideafullpictureofthedistributionaleffectoffiscalpolicy,andchildrenmayfarepoorlyinintrahouseholdallocation(Dunbaretal.2013).Recentevidencealsosuggeststhatmanypoorindividualsdonotnecessarilyliveinpoorhouseholds(Brown,Ravallion,andVandeWalle2017;Belete2021). Childrenexperiencepovertydifferentlyfromadults,astheirexperienceofpovertyisdeterminedbymaterialdeprivationsintherealizationofchildrights(e.g.,health,education)ratherthanfinancialmeans(AlkireandSantos2013;Gordonetal.2003).Therefore,amultidimensionalassessmentofpovertyandwellbeing,inadditiontomonetarypoverty,wouldberequired.Thisalsoservestohighlighttheessentialrolepublicspendingonhealthandeducationcouldhaveonchildren’sschoolingandhealthaccess.Finally,acomprehensiveanalysisofthedistributionaleffectsofcurrentfiscalpo

点击免费查看完整报告

你可能感兴趣

儿童与埃塞俄比亚的财政空间（英）

你可能感兴趣

“一带一路”与埃塞俄比亚企业：发展的风险与机遇（英）

高温与学习成果：来自埃塞俄比亚的证据（英）

与儿童有关的财政转移和幼儿教育和照料

巴基斯坦南旁遮普邦的早期学习：儿童发展与课堂质量调查（英）

从数十亿次地理空间天气观测估计气候冲击的宏观财政影响（英）