A VAT Revenue Simulation Model for Tax Reform in Developing Countries

2000 ◽  
Vol 28 (4) ◽  
pp. 763-774 ◽  
Author(s):  
Glenn P. Jenkins ◽  
Chun-Yan Kuo
Keyword(s):  
Developing Countries ◽  
Simulation Model ◽  
Tax Reform

The effects of debt restructurings on income inequality in the developing world

2021 ◽  
pp. 135406612110014
Author(s):  
Glen Biglaiser ◽  
Ronald J. McGauvran
Keyword(s):  
Developing Countries ◽  
Panel Data ◽  
Income Inequality ◽  
Income Distribution ◽  
Government Spending ◽  
Tax Reform ◽  
Social Spending ◽  
The Poor ◽  
The Rich ◽  
The Impact

Developing countries, saddled with debts, often prefer investors absorb losses through debt restructurings. By not making full repayments, debtor governments could increase social spending, serving poorer constituents, and, in turn, lowering income inequality. Alternatively, debtor governments could reduce taxes and cut government spending, bolstering the assets of the rich at the expense of the poor. Using panel data for 71 developing countries from 1986 to 2016, we assess the effects of debt restructurings on societal income distribution. Specifically, we study the impact of debt restructurings on social spending, tax reform, and income inequality. We find that countries receiving debt restructurings tend to use their newly acquired economic flexibility to reduce taxes and lower social spending, worsening income inequality. The results are also robust to different model specifications. Our study contributes to the globalization and the poor debate, suggesting the economic harm caused to the less well-off following debt restructurings.

Tax reform and fiscal space in developing countries

2019 ◽  
Vol 10 (2) ◽  
pp. 237-265 ◽  
Author(s):  
Sèna Kimm Gnangnon ◽  
Jean-François Brun
Keyword(s):  
Developing Countries ◽  
Tax Reform ◽  
Fiscal Space

The Theory and Practice of Tax Reform in Developing Countries.

Economica ◽  
1993 ◽  
Vol 60 (239) ◽  
pp. 367
Author(s):  
Mark Gersovitz ◽  
Ehtisham Ahmad ◽  
Nicholas Stern
Keyword(s):  
Developing Countries ◽  
Tax Reform ◽  
Theory And Practice

Tax Reform in Developing Countries.

1990 ◽  
Vol 100 (399) ◽  
pp. 287
Author(s):  
G. K. Shaw ◽  
Malcolm Gillis
Keyword(s):  
Developing Countries ◽  
Tax Reform

scholarly journals Faktor Prediksi Persepsi Ibu tentang Diare pada Balita

2008 ◽  
Vol 2 (4) ◽  
pp. 179
Author(s):  
Joko Supono
Keyword(s):  
Developing Countries ◽  
Simulation Model ◽  
Significant Relation ◽  
Cross Sectional ◽  
Under Five ◽  
Limited Knowledge ◽  
Under Five Children ◽  
Research Population ◽  
Cross Sectional Design ◽  
The Relationship

Diare pada balita masih menjadi masalah kesehatan masyarakat yang penting di Indonesia. Persepsi keseriusan penyakit diare yang rendah merupakan kendala upaya menurunkan angka kesakitan diare. Penelitian yang menggunakan desain cross sectional ini bertujuan menguji hubungan antara faktor pengetahuan, pengalaman kontak, dan kepercayaan, dengan persepsi ibu terhadap diare pada balita. Populasi pada penelitian ini adalah ibu balita yang bermukim di Kecamatan Bekasi Utara, Jawa barat. Dari hasil penelitian terbukti bahw pengetahuan, pengalaman kontak, dan kepercayaan berhubungan secara bermakna dengan persepsi ibu terhadap diare pada balita. Ibu balita yang berpengetahuan rendah berisiko 2,5 kali untuk berpersepsi diare sebagai penyakit biasa daripada ibu yang berpengetahuan tinggi (OR: 2,535; 95%CI: 1,321 – 4,866) setelah variabel pendidikan dikendalikan. Ibu balita yang tidak pernah berpengalaman kontak berisiko hampir 5 kali lebih besar untuk berpersepsi diare sebagai penyakit biasa daripada ibu balita yang pernah kontak (OR: 4,761; 95% CI: 1,853 - 12,235). Ibu balita dengan kepercayaan rendah berisiko 0,4 kali untuk mempersepsikan diare sebagai penyakit biasa lebih kecil daripada ibu dengan kepercayaan tinggi setelah variabel jumlah balita dikendalikan (OR: 0,392; 95%CI: 0,195 - 0,765). Upaya memperbaiki persepsi ibu balita disarankan dengan meningkatkan program promosi kesehatan yang dilakukan melalui peningkatan pengetahuan, menciptakan pengalaman dengan model simulasi, serta merasionalkan kepercayaan tentang diare pada balita di masyarakat.Kata kunci : Diare pada balita, persepsi, pengetahuan, pengalaman kontak, kepercayaanAbstractDiarrhea among under-five children is still a major problem in developing countries such as Indonesia. The low perception to the seriousness of diarrhea is one of the obstacles in decreasing the diarrhea frequency. Using cross sectional design, this research aims to find the relationship between knowledge, contact experience, and belief about diarrhea on under five children with the perception of mothers towards the seriousness of diarrhea. The research population is mothers with under five children in Bekasi Utara district, and 175 subjects were selected randomly across 6 regions (kelurahan). This research showed that knowledge, contact experience and belief have significant relation with the perception towards the seriousness of diarrhea on under five children. Mothers who had limited knowledge had chance 2,5 times more than mothers who had wide knowledge to perceive that diarrhea was not serious (OR: 2.535; 95%CI: 1.321 – 4.866) after education variable was controlled. Mothers who had no experience with diarrhea had chance almost 5 times more than mothers who had experience to perceive that diarrhea was not serious (OR: 4.761; 95%CI: 1.853 – 12.235). Mothers who had low belief had chance 0.4 times more than mothers who had high belief to perceive that diarrhea was not serious (OR: 0.392; 95%CI: 0.195 – 0.765) after the number of under five children was controlled. The effort to improve the perception of mothers towards diarrhea can be conducted by improving the program to promote health, such as enhancing the knowledge/ awareness, creating contact experience by simulation model, and by rationalizing belief about diarrhea.Keywords : Diarrhea, perception, knowledge, contact experience, belief

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