rafmacalaba/data-use-mentions-extended huggingface dataset:
# 1. Introduction

Fiscal policy can be used to provide public goods and services, for macroeconomic stabilisation, helping to dampen the impact of adverse shocks, to stimulate economic growth and to aid poverty reduction (Horton and El-Ganainy 2020). Here we focus on the implications of the structure of government revenues and expenditures for the welfare of households. Fiscal policies can be changed relatively quickly and can generate large short-term effects on poverty and inequality. Therefore, an assessment of who receives government transfers (implicitly or explicitly) and who pays taxes (directly or indirectly), including how much they receive or pay overall, is necessary to understand the effects of fiscal policies on inequality and poverty. Moreover, it is the net impact of all fiscal policy which should be taken into account. While specific taxes and services benefit different households in different manners, the aggregate impact on households of all taxes and spending is what matters. Which households pay more into the fiscal system than they receive, and which ones receive more? How much do they pay or receive relative to their income?

Using an internationally recognized methodology developed by the Commitment to Equity Institute<sup>2</sup> and household survey and administrative data from 2017-18, a comprehensive analysis of the benefits and burdens of Jordan’s key fiscal policies—taxes and transfers—was conducted to evaluate its welfare and distributional impacts. The analysis starts with pre-fiscal or market income, and allocates the following fiscal interventions: direct taxes (personal income taxes); indirect taxes (general and special sales taxes and excises); direct social transfers (NAF and the bread compensation scheme); indirect subsidies (electricity and water); and in-kind benefits (education and health). We assess the distribution of each fiscal intervention independently as well as the overall performance of the system.

Methodologically, this work introduces two innovations with respect to standard fiscal incidence analyses. First, while it is common to account for the cascading impact of exemptions in indirect taxes such as GST, it
geographic reasons, but these groupings do not correspond to official administrative divisions (World Bank (2023)).<sup>11</sup> In this subsection, we use one coarse sub-national classification. Provinces are grouped into three categories: developed, transition, and developing. These are categorized based on real GDP per capita in 2004 and coarsely capture the degree of remoteness, with the developed provinces closest to Western Europe, the provinces categorized as undergoing transition in the middle, and the provinces in Eastern Türkiye classified as being least developed.<sup>12</sup> We delineate years as being part of rebounds, expansions, and recessions based on Zürcher (2017, pg. 352) and World Bank (2019, pg. 23). We begin with official national accounts data from the Turkish Statistical Institute because they are the most consistent and systematic source of economic activity. Our objective is not to delineate and label these macroeconomic events, but rather to document contemporaneous changes across sectors and broad development categories.

Table 1 summarizes average growth rates in real per capita sectoral gross value added (GVA) and gross domestic product (GDP) for the period classification discussed above. We draw five conclusions that provide the macroeconomic context against which a reader may interpret results reported in the rest of the paper. First, our classification of periods in terms of rebounds, expansions, and recessions is consistent with the sectoral and aggregate GDP data. Second, over the course of 2004-2019 manufacturing and construction grew more quickly than agriculture and services across all levels of development. This is consistent with an overall trend towards greater urbanization.

Third, the construction sector was particularly sensitive to the business cycle, with pronounced pro-cyclical booms and busts in its gross value added (GVA). Fourth, the service sector grew by more than overall GDP during the recessions and by less during the expansions. Fifth, the two recessions involved smaller growth rates (or larger declines) for the developed provinces. The large decline in 2008/
Specifically, she discusses how the ‘male breadwinner-female caregiver’ model, and by extension the belief that the public sphere is the male domain while the private sphere is the female domain, are used to uphold three areas of Sudanese law, the first two of which were discussed in the preceding section: Muslim family law (or the 1991 MPSL), labor law, and public order laws.

The male breadwinner-female caregiver model is based on the belief that women are first and foremost wives and mothers whose duty is to care for their husbands, and their husbands’ family members, while bearing and raising children. By contrast, men are seen as economic providers. They are responsible for ensuring that their wives and children are properly housed, fed, clothed, and otherwise provided for. Paradoxically, in the 2018 Afrobarometer, more female respondents (48 percent) than male respondents (32 percent) thought that when jobs are scarce men should have more right to a job than women. In various societies, the male breadwinner-female caregiver model may be supported either by custom or by law. In Sudan, it is upheld by both. For example, while not necessarily applied de facto, according to the 1991 MPSL, women who wish to work outside the home must first seek permission from their husbands. The Arab Barometer’s 2018 survey sheds light on the way different countries’ populations conceive of gender roles and relations at both an individual and a societal level. For example, 74 percent of Sudanese agree with the statement “husbands should have final say in all decisions concerning the family,” placing Sudan ahead of every other country in the region. In response to the statement “women and men should have equal rights in making the decision to divorce,” 45 percent of Sudanese agree, placing Sudan behind every other country in the region. Building on the earlier Arab Barometer data shared with respect to opinions regarding inheritance rights and leadership opportunities, Sudan’s 30
to be included in the calculation.<sup>7</sup> People who identify themselves as s _uffering_ are likely to lack the capabilities that allow them to make autonomous decisions and to pursue a fulfilling life (Graham & Nikolova, 2015). The percentage of _suffering_ individuals is negatively correlated with GDP per capita

> 6 We also refer to these individuals as the unhappy or dissatisfied people.

> 7 To ensure that the results are not driven by the way the Gallup World Poll categorizes responses into _suffering_ and _struggling,_ we rerun our baseline model with the average life evaluation as obtained with the Cantril Ladder and we confirm the results reported here.

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The statistical book of the National Institute of Statistics also contains data about the geographical repartition of school feedings. The potential beneficiaries (pupils attending either primary or secondary education) are identified, and the current program repartition is considered through the regional quotas, to randomly select beneficiaries in each region, and impute to them the per capita cost of the program.

# _Direct Taxes_

Tax on wages, which is a monthly progressive rate on gross salary, are due from any type of salaried employment except work done for international organizations or family employees. The surveys allow determining the different types of salaried employment and the (net) wages received by each employee. The net wages are grossed up, and the corresponding taxes paid by employees are simulated based on the prevailing tax brackets and holding the wages fiscal pressure in the surveys (total taxes on wages/total household consumption) to be equal to the wages fiscal pressures in the national account (total taxes on wages/total household consumption).

# _Indirect Taxes_

VAT, import duties, and other taxes on goods and services are included through their effective rate, which is derived from Niger’s SAM in 2012 for each category (sector) of products. The consumption level of the individual in each product category (SAM classification) is computed in the surveys by matching the survey’s products to the SAM categories. Then, the SAM effective rate in each category for the different taxes is applied to the corresponding categories in the surveys 22
This restricts the set of loans covered to the roughly 70% of accounts for which landholding was determinant of debt relief qualification.<sup>15</sup> Descriptives for the population of qualifying loans in the four sample districts are reported in Table 2. Corresponding figures for accounts in the sample frame appear in Table D.1 in the Supplemental Appendix.

Figure 1 summarizes the distribution of debt relief for treatment and control housholds. The average

> 14The chosen range was the bandwidth that minimized the mean squared error when predicting relief amount with landholding and a 100% debt relief indicator. Because different banks implemented the program cutoff as either two hectares or five acres (2.023 hectares), the bandwidth is calculated at the bank level. 15Bank records were not perfect, and for some accounts no land data was available. Accounts without reported landholding were excluded from the sample frame. Because this was a small number of accounts falling into both the unconditional and 25% relief categories, the resulting attrition was random and unlikely to bias the analysis.

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of a variety of data sources including agricultural household survey data and geospatial data (FAO, 2018). This paper conducts a thorough descriptive assessment of the suitability of existing survey data to measure pre-harvest production losses of annual crops in LMICs at the micro-level. For this, it draws on a diverse set of data sources, rich plot-level data on harvest, inputs and different losses proxies along with household- and community-level data from the Living Standards Measurement Study – Integrated Surveys on Agriculture (LSMS-ISA), geospatial data, as well as experimental data from crop cut and survey experiments, in three SSA countries.

The paper’s approach is guided by a set of six distinct questions that we attempt to empirically test and mold into concrete recommendations for survey design and measurement. These questions fit into two broad issues for the measurement of disaster crop losses, the **quantification** of losses (i.e.

> 2 Authors’ calculations based on (FAO et al., 2020; Our World In Data, no date; World Bank, no date)

> 3 Throughout this paper, we follow the definitions employed in (FAO, 2021, pp. 198–200):

> “Disaster: A serious disruption of the functioning of a community or a society at any scale due to hazardous events interacting with conditions of exposure, vulnerability and capacity, leading to one or more of the following: human, material, economic and environmental loss and impacts (UNDRR Terminology).”

> “Damage: The monetary value of total or partial destruction of physical assets and infrastructure in disaster-affected areas, expressed as replacement and/or repair costs.” In agriculture, this comprises, for example, the destruction of stored agricultural inputs or assets used in the production process.

> _“Loss: The change in economic flows occurring as a result of a disaster.”_ In the context of this paper, the focus will be on losses due to declines in crop production.

> 4 Specifically, accurate measurement
- so -

# 3. Design *nd Implementation Lessons

As models for the design and implementation of property tax reform programs, the experience of these two programs yields several lessons.

Reforms should be based on a comprehensive view of the problem. RPTA's limited impact on tax revenues largely reflects its exclusive concentration on the discovery phase of property tax administration, and its neglect of central government policies which constrain the absolute level of property tax liabilities. CIATA's comparative success in increeting revenues is partly due its comprehensive coverage of tax administration (and the absence of central government constraints on yields).

Administrative reform should **aim** at permanent procedural **change,** particularly **in** maintenance **systems.** CIATA's short-lived impact in part reflects a failure to implant a successful system for incorporating changes in property characteristics into the fiscal cadastre.

**"PaMcaed" technical materials and** on-site technical support speed implementation. The rate of subproject completion under CIATA far exceeded that of RPTA.19/ This appears to reflect CIATA's early provision of standardized forms, codes and procedures manuals, and the presence of an experienced project leader on site throughout CIATA subproject implementation.

19/ Details of the implementation experience are provided in References 4 and 5.
f Brick weight is 2.03 kg in Kathmandu Valley and 2.76 kg outside of Kathmandu Valley. g Weight of each solid brick is 2.5 kg and the hollow brick is 2.0 kg taken from http://gorkhachineseitta.com/. h Based on a rapid survey of 22 brick kilns across the country. In general, the bricks in the Tarai region are about 1.25 to 1.5 times larger than the bricks in Kathmandu Valley.

A2.2 Intensity-Related Data Compilation [ ] rrh eecc jj jj CC (tt) CCeeii CC (tt) There is a wide variation in thermal specific energy consumption (SEC) within and across different brick kiln technologies. Even with the same kiln technology, many factors influence thermal SEC for firing clay bricks, including the combination of external and internal fuels used (e.g., coal, sawdust, rice husk, briquette, pellet, coal ash, carbonaceous industrial wastes etc.), the quality of the fuels used (e.g., fuels with different calorific values), the type and weight of desired clay-fired bricks (e.g., solid, perforated or hollow bricks) and the kiln’s overall heat loss and the air leakage management. For example, in Pakistani brick kilns, additives such as agricultural residue, sawdust, _gutka_ , poultry waste, and rubber, are used with coal that ranges from low 2.5% to as high as 100% (Ahmad et al., 2022).

One of the main advantages of a ZZK is its lower SEC as compared to that of FCBTK. On average, in comparison to conventional FCBTK, the ZZKs in India require about 20% less energy (Maithel et al., 2013). Likewise, the VSBK consumes about 35% less fuel as compared to FCBTK because of better combustion and heat recovery, and low heat losses (Maithel et al., 2014).

**Table A2.4** :
3 .3<br>.2 .2<br>.1 .1<br>0 0<br>|_____________________________________________________|<br>|__________________________________________________________|<br>p=.894<br>|______________________________________________________________________________| p=.152<br>p=.612<br>Control Supply Boys No Goal Goal<br>Not Attrited Attrited Not Attrited Attrited<br><!-- End of picture text -->

**Figure A3** Baseline outcomes by attrition status: Sexual activity _Notes._ See notes from Figure A2. _Source._ Female baseline data.

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the paper is organized as follows. Sections II and III explain how TFP is measured and suggest links between TFP and the investment climate. Next, Section IV reviews basic investment climate indicators for both countries. Sections V and VI report on the two stages of the analysis: measuring TFP and defining statistical links between TFP and a variety of indicators. Finally, Sections VII and VIII provide an interpretation of results followed by a set of general conclusions from the analysis.

> 1 World Bank Investment Climate Surveys.

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of relevant skills, skill shortages may lead firms to automate production processes to a higher degree, which could instead lead to job destruction across generations.<sup>7</sup>

**Supporting productive longevity can also help individuals increase their healthy years of living.** At the individual level, there is substantial evidence that working in older age, in the right circumstances, can create a virtuous circle of healthy living and productive work. Research focused on high-income countries (HICs) shows that opportunities for voluntary part-time paid work, as well as volunteering activities, can contribute to strengthening physical and mental health at older age, including for people over 80 years of age.<sup>8</sup> The Gallup World Poll shows that working full-time or voluntarily part-time in older age, as opposed to being retired, is correlated with higher levels of reported happiness.<sup>9</sup>

**Policies focusing on productive longevity are part of a broad policy agenda addressing aging and welfare challenges** . First, actions across many different policy areas will be needed to boost growth, inclusive job opportunities, and social protection, while managing macroeconomic and fiscal conditions. These include policies relating to education and life-long learning, health and care systems, labor migration and labor market regulations, social protection systems, taxation policy, innovation policy, and more. Second, policies also need to target all generations: promote longer working lives for those able to work productively, invest in younger generations to raise productivity over entire working lives, and enhance social protection for those who can no longer work. This is particularly the case in L/MICs, where human capital levels are lower and intergenerational human capital gaps across generations larger, compared to HICs. Investing at scale in low-productivity mature workers would likely be very costly compared to investing in children and youth. Today’s adults are tomorrow’s elderly, and early investment in skills development is associated with a strong positive impact on health, which
# **Box 1. Which firm characteristics are important to explain innovation performance across developing East Asian countries?**

To assess how propensity to innovate varies across different firm characteristics (besides sector of operations), a logistic model is estimated where the dependent variable (“innovative company”) is a dummy variable that takes the value of one when the firm has introduced innovation and zero when it has not; all types of innovation outputs mapped in the ES data set are modeled. Firm age, size (measured in terms of number of employees), ownership, export status, city size and sector are included as explanatory variables. Parameters are estimated by maximum likelihood using sampling weights, and standard errors are clustered by country.

Table A2 in the annex shows – for each type of innovation output - the odds ratio of each firm characteristic. Results suggest that the role played by firm characteristics varies according to type of innovation outputs. The fact that the odds ratio of the firm age variable is less than one suggests that older firms are less prone to innovate; this is valid for all types of innovation. Firm size is an important characteristic regardless of the type of innovation output; in this case, for instance, the odds of introducing product or process innovation is 3.23 times greater for large firms than for micro firms (see column 1). Export status is another firm characteristic to influence innovation performance; the odds of introducing product innovation is 1.46 times higher for exporters than for non-exporter firms (see column 2). However, if the analysis is restricted to firms that report product innovation (see column 3), being an exporter reduces the probability of introducing product innovation that is new to the market. Foreign owned firms are surprisingly less prone to innovate when compared to domestic companies: in the case of process innovation for instance, foreign companies are 31.6 percent less likely to innovate than domestic peers (column 4). Size of locality also plays an important role:
(Herbst 1996, pp. 157-158, Olowu 1993, p. 94). Oil represents 90 percent of Nigeria's exports and most of the government's revenue (Herbst and Olukoshi, 1994, p. 453). The oil reserves are under state control and provide huge windfall gains to those who control them and their political allies. Especially during the years of the petroleum crisis, Nigeria profited handsomely. Thus control of the state became a valuable prize worth fighting for. Those who sought to get rich struggled for a share of the rents, instead of engaging in productive entrepreneurship (Diamond 1993, p. 220; 1995, p. 474, Herbst 1996, Lewis 1996, p. 81)."' As Diamond (1993, p. 218) writes, "plainly, the stakes of politics are too high." An important issue in trying to understand the impact of corruption and rentseeking in Nigeria is the ultimate incidence of payoffs. Do they simply reduce the profits of multinational corporations or do they also impose costs on the country as well? Although definitive data are lacking, the costs appear to have been severe. In 1984, after ten years of oil boom, the per capita income of the average Nigerian was no higher than in 1974. During the 1980s the economy declined at a rate of 0.4 percent annually, and in 1990 Nigeria was the seventeenth poorest country in the world with a per capita income lower than that of India or Kenya (World Bank data cited in Herbst and Olukoshi, 1994, p. 453). The 1996 Human Development Report of the United Nations Development Program ranks Nigeria 137th out of 174 countries in its index of human development (UNDP 1996, p. 137). Foreign direct investment is relatively high compared to other developing countries, but it is heavily concentrated in the oil industry (Jun 1996, Lewis 1996, p. 98). By contrast, Indonesia, another country with large petroleum reserves, is currently attracting foreign
_The Cultural Trade Index_ Page | **8** of **14**

The items and figures indicated above are provided merely as examples. And such an exercise could be used for various cultural goods and services in global, regional, and economic groupings, as noted earlier. In this case, according the figures in Table 2, at $759 million, the Arab Republic of Egypt leads the selected group of African nations in art crafts trade — it is followed by South Africa ($175 million), and Ghana ($126 million). That result, however, changes when looking at the percentages of art crafts trade in each country’s total trade. See Table 2.1. Ghana takes the second place and South Africa comes third. Under the index computed in Table 2.2, Egypt still leads, and again followed by Ghana, then South Africa. Ghana’s total trade is used in Table 2.2 as a base for illustrative purposes. (But even if the total trade by Egypt or South Africa were used, the variations would not shift the ranking as such.) The tables on royalties and license fees focus on Thailand, Indonesia, and Malaysia in Southeast Asia. In this case, the result is similar — Thailand leads in all the three instances (as tables 3, 3.1, and 3.2 indicate). What must be noted, however, is that the data support the hypothesis that has been said about the intellectual property rights: that developing countries are likely to pay more for rights than they earn from them. This shows that developing countries need to find ways to better earn from their creative intellectual capability.

The next example considers trade in musical instruments. China “reached over 40 billion yuan ($6.5 billion) in 2012, surpassing the United States for the second year to become the largest musical instrument market in the world.”<sup>14</sup> Statistics released by the