rafmacalaba/datause-encoder-data huggingface dataset:
|**20**|**07**|**20**|**13**|**2014-o**|**nwards**|
|---|---|---|---|---|---|
|Monthly<br>taxable<br>income/base|PIT|Monthly<br>taxable<br>income/base|PIT|Monthly<br>taxable<br>income/base|PIT|
|0 - 10 000|0 percent|0 - 10 000|0 percent|0-30 000|0 percent|
|10 001 + 30<br>000|+ 10 percent<br>of the<br>amount over<br>10 000 ALL|> 30 001|10 percent of<br>the amount<br>over 0 ALL|30 001-130<br>000|+ 13 percent of<br>the amount<br>over 30 000<br>ALL|
|> 30 001|10 percent of<br>the amount<br>over 0 ALL|||>130 001|13 000 ALL +<br>23 percent of<br>the amount<br>over 130 000<br>ALL|

All other personal income, except wage, are subject to 15% tax rate.

# **_Deductions:_**

Taxpayers, who are not subject to the declaration of personal income, but want to fill the personal income declaration, with annual gross income from all sources up to 1,050,000 (one million and fifty thousand) ALL per year (indexed annually) but no higher than this amount, may be subject to declaration. For purposes of calculating the taxable income for these individuals, deductions are as the follows:

- 1) The amount of interest from the bank loan taken for education, for his/herself or for children and persons in custody;

- 2) Medical expenses for themselves or for children and persons in custody for the uncovered part of the compulsory health insurance (8,532 ALL, but not more than 32,000 ALL).

Non-residents are not eligible for deductions of their taxable income.

# _Value Added Tax_

<mark>The Value-Added Tax in Albania is levied at two different rates of 20% as standard rate, and 0% on special products</mark><sup>45</sup> <mark>as displayed in the following table:</mark>

|**Goods and Services**|**VAT rate**|
|---|---|
|Apartment and Land Renting|0%|
|Financial Products|0%|
|Central Bank activities|0%|
|Postal services|0%|

|45https://www.tatime.gov.al/sq-<br>al/Legjislacioni/COUNCIL_DECISIONS/Legjislacioni%20Tatimor/Tatimi%20mbi%20Vleren%20e%20Shtuar/LIGJ%20nr.%20|
|---|
|7928.dat%C3%AB%2027.4.1995%2c%20P%C3%ABr%20Tatimin%20mbi%20Vler%C3%ABn%20e%20Shtuar%2c%20i%20n|
|dryshuar.pdf|

A summary of the changes of the tax laws for 2014, (in force as from January 1<sup>st</sup> , 2014 if not otherwise defined in the below provisions) Law No.9920.

40
Policy Research Working Paper 9225

# **Abstract**

This study investigates the World Bank’s use of lending and non-lending instruments to affect the policy priorities of developing countries. In a typical year, the World Bank lends more than $30 billion to its client countries. It also spends approximately $200 million on the provision of analytical and advisory products each year. However, insufficiently granular data on the nature, timing, and distribution of these analytical and advisory products and the policy priorities of client countries has made it difficult for policymakers and scholars to understand which World Bank instruments are most useful for effectuating change in the direction of government policy. With new data on the delivery of analytical and advisory products and microlevel survey data from 1,244 public sector officials in 121 developing countries, this study demonstrates that the organization’s non-lending instruments are more effective than its lending instruments at influencing the policy priorities of client countries. The World Bank’s analytical and advisory products not only affect the direction of government policy, but also its design and implementation.

This paper is a product of the Development Research Group, Development Economics. It is part of a larger effort by the World Bank to provide open access to its research and make a contribution to development policy discussions around the world. Policy Research Working Papers are also posted on the Web at http://www.worldbank.org/prwp. The authors may be contacted at bparks@aiddata.wm.edu.

_The Policy Research Working Paper Series disseminates the findings of work in progress to encourage the exchange of ideas about development issues. An objective of the series is to get the findings out quickly, even if the presentations are less than fully polished. The papers carry the names of the authors and should be cited accordingly. The findings, interpretations, and conclusions expressed in this paper are entirely those of the authors. They do not necessarily represent the views of the International Bank for Reconstruction and Development/World Bank and its affiliated organizations, or those of the Executive Directors of the World Bank or the governments they represent._ Produced by the Research Support Team
<!-- Start of picture text --> Current Risk Layering<br>PSNP, Risk Financing and Humanitarian Appeals<br>25.00<br>= 20.00 a Ne eee<br>S<br>= 15.00<br>Oo<br>3<br>S<br>22 10.00 oo N<br>8 S00 enn= ~<br>0.00<br>2005 =.2006-~=Ss«(2007,-—'s«2008-~Ss«(2009.-S's«2010.—S-s«2011.—St's«2012—s=—«‘SSs«204<br>Year<br>—@— |ndicative poverty (100%) ——@=—= PSNP = @ = PSNP regular caseload + RFM —@=<= PSNP + RFM + HRD<br><!-- End of picture text -->
al. (2019), Kreibaum (2016) and UNDP (2017), refugees enjoy a certain freedom of movement, the right to work and are encouraged to engage in agriculture towards attaining self-reliance by availing them with plots of agricultural land and seeds for planting. The World Bank Group (2016) further contends that this progressive refugee policy also supports local integration of refugees. Verme and Schuettler (2021) argue that restrictions on right to work and movement for refugees can significantly determine the direction of impacts on the host communities.

To the best of our knowledge, Kreibaum (2016) and d’Errico et al. (2021) are the closest studies. Kreibaum (2016) examines the effect of refugee presence on household welfare in terms of consumption in Uganda. The author uses three repeated cross-sections of the UNHS<sup>1</sup> data and employs a difference-in-difference strategy to determine the effect of refugee presence, in particular in districts hosting Congolese refugees. d’Errico et al. (2021) find that the proximity to refugees, considered as a measure of inter-group interactions, increases the welfare of the hosting population. Our paper complements these studies in several ways. First, we exploit nationally representative surveys, while d’Errico et al. (2021) focus on a few settlements and cross-sectional data collected by FAO in their surroundings. Second, we use panel data and can therefore exploit within district and household variations to better deal with unobserved heterogeneity. The longitudinal nature of our data also allows us to adopt a more dynamic perspective by investigating possible coping strategies at the household level.

Our study utilizes the LSMS-ISA data spanning 3 waves from 2009 to 2012, to quantify the effect of the refugee presence on households’ welfare. We consider refugees from various source countries and residing close to local communities (clusters in LSMS). We construct a refugee index which weights the number of refugees in the closest refugee settlements by the inversed distance from those settlements to the clusters. In order to limit endogeneity concerns, we instrument this variable of interest with a shift-share instrumental variable which is based on the distance of the refugee settlements to the closest border crossing points for each source country.

Our findings with regards to household consumption are similar to those found in Kenya (AlixGarcia et al., 2018), Rwanda (Alloush et al., 2017), and Tanzania (Maystadt & Verwimp, 2014). Our results indicate that rural households, living close to the refugee settlements benefit from the presence of refugees. Similarly, Alix-Garcia and Saah (2009) find that rural

> 1 Uganda National Household Survey carried out in the three waves of 2002–03, 2005–06 and 2009–10.

3
Since the technical bank efficiency measure cannot distinguish between excessive risk taking and increased bank performance we will develop in this section a measure of excessive loan growth that can be used as a proxy for bank risk taking. Excessive loan growth will be defined as being growth above the level of loans that a bank would have provided if it would have put its inputs at use as efficiently as in a defined base year. In the previous section we have argued that DEA might be most suitable for examining the efficiency of East Asian banks, because it can be used even if regulations and other market imperfections distort prices, as is likely to be the case in the East Asian banking sector. We therefore decide to use the DEA technique to measure efficiency, which is an input for our measure of excessive credit growth.

Taking model (1)-(5) in section 2 as a starting point, let _yfi_ be the amount of loans of bankf in base year t and _y f(t+T)_ the amount of loans of bankf in year _t+ T._ Let Of' be the inverse of the output-oriented measure of efficiency of bankf in year t calculated using DEA. We will assume that slacks are zero. Then the efficient level of loans for bankf in year t given its inputs in year t would be _9yf/l_ and the efficient level of loans for bankf in year t+T given its inputs in year t+ _T_ would be _oft(t+T)yf(t+T) ._ However, with T small, there is no _a priori_ reason to assume a major change in efficiency, hence in _9f ,_ between year t and _t+ T._ Therefore, one would expect a _9_<sup>_f(t+T)_</sup> _f(t+T)_ loan level in year _t+T_ of _Y_ instead of the actual level y _f(t+T)._ The difference _y_ _9_<sup>_f(t+T)_</sup> _f(t+T)_ between y _f(t+T)_ and Y 9: can be classified as the amount of excessive loans. We will 1 _~~~~Oft y_ thus define excessive loan growth as Taking the year 1992 as the base year and the 1992 efficiency figures as the benchmark and assuming a constant efficiency over 5 years we define the following as a measure of bank risk-taking for the purpose of our application to East Asian banking data for the period 1992-96 in the following section 9
23 The 15-country results from the GTAP model suggest that the poverty-reducing effects would be somewhat larger, and the nine national case studies all find global trade liberalization to be poverty alleviating, regardless of whether the reform were to involve only agricultural goods or all goods, with the benefit coming roughly equally from reform at home and abroad. The latter studies also find that rural poverty would be cut much more than urban poverty in all cases, whether from reform at home or abroad and whether or not it included non-farm goods.

Global trade liberalization would reduce international inequality as between developing and high-income countries, both in total and for just farm households, according to the LINKAGE model. But it cannot be guaranteed that every developing country would be better off unless there is a strong economic growth dividend from reform (not captured in the comparative static modeling used in these studies).

Full trade liberalization of all goods, or just of agricultural products, also would cause inequality to decline within each of the three developing country regions covered by our sample of countries, and both for own-country and rest-of-world reform. Inequality within the rural or urban household grouping would not alter much following full trade reform, suggesting that trade reform’s predominant impact would be to reduce urban-rural inequality.

The mechanism through which governments adapt to the fall in tariff revenue is also shown to be crucial. If it is assumed (realistically) that the poor do not have to bear any of the burden of replacing trade taxes, instead of sharing it proportionately, the estimated degree of poverty alleviation is about four times greater in the 15 countries studied with the GTAP model.

Results from the two global analyses indicate that removing remaining agricultural policies would have much stronger impacts on poverty and inequality than would nonagricultural trade reforms. A weighted average across the nine country case studies would
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- 19<br>o<br>E<br>=<br>2<br>s °<br>‘5 28<br>rib}5 0 |P i |4tivity. | . oo. .<br>?<br>N<br>5<br>-2 0 2 4<br>Z-score of total storms<br><!-- End of picture text -->
# Push and pull: A study of international migration from Nepal

Maheshwor Shrestha<sup>_∗_</sup>

**JEL codes** : F22, O15, O12, J61 **Keywords** : Migration, Conflict, Nepal

> _∗_ The World Bank. Email: `mshrestha1@worldbank.org` . I am extremely grateful to my PhD advisers Esther Duflo, Abhijit Banerjee, and Benjamin Olken for their advice and guidance. I also thank the participants at the MIT development lunch for helpful discussions and feedback. This paper was written as part of the dissertation submitted to the Department of Economics at MIT. The views expressed in this paper do not necessarily reflect the views of The World Bank or MIT.
unsympathetic to their clientele, and lack flexibility (Turner, 1999). The implementation of private sector management techniques appears to be an important tool to align incentives within the government. Reforms along these lines include implementing performance indicators, benchmarking, and total quality management.

Decentralization is another reform that could potentially improve credibility and governance. Decentralization can lead to greater variety in the provision of public goods, tailored to suit local populations (Tiebout, 1956). Besley and Coate (2000) assert that another benefit from decentralization is the improved accountability of bureaucrats. A measure of the degree of decentralization proposed by Fisman and Gatti (2000) is the sub-national share of total government spending. A higher share would suggest a more decentralized public sector and, presumably, better governance. Nevertheless, there is no consensus that decentralization is unequivocally good for a country. There are political economy considerations, mostly related to the distribution of fiscal revenues and liabilities, that raise doubts on whether decentralization can lead to more efficient, market-oriented outcomes for government action.

Finally, Beck et al. (2001) provide a measure of reforms in “checks and balances”, using as indicator the number of decision makers whose agreement is necessary before policies can be changed. Numerous decision makers with different policy preferences are likely to respond differently to reform opportunities than single decision makers. On the other hand, multiple decision makers may offer greater protection from arbitrary government action to individuals and minorities.

**_3. Outcome Indicators._** When analyzing the success of public policies, it is quite difficult to isolate the contribution of good governance. There is, however, the possibility of assessing changes in the quality of public institutions and services by the way they are perceived by businessmen and economic and political consultants, who deal with various government branches on a daily basis. These subjective indicators are collected by a handful of international agencies, namely Business International (BI), the International Country Risk Guide (ICRG), and Business Environmental Risk Intelligence (BERI). Indicators include, among others, indices for corruption, bureaucracy and red tape, rule of law, the likelihood of changes in government, political instability, expropriation risk, and repudiation of contracts by government. Indicators are usually used to generate composite

41
Table 9: Estimated impact of political liberties on project returns (ERR) while introducing civil liberties variables.

||Nonea|Civil libertie<br>Freedom<br>House (Civil)<br>(1978-87)|s variable incl<br>Humana<br>(1982-85)|uded in specifi<br>Media<br>Pluralism<br>(1982-87)|cation D<br>Freedom to<br>Organize<br>(1982-87)|
|---|---|---|---|---|---|
|Freedom House<br>(Political)|-.115<br>( 8 40)b|-2.35<br>(.013)|-1.44<br>(.241)|-1.17<br>(.175)|.040<br>(.967)|
|Civil liberties<br>variable||3.33<br>(.0033)|.365<br>(.006)|4.53<br>(.009)|.216<br>(.906)|
|N|649|649|236|448|448|

Notes: a) same regression as table 8, b) p-levels in parenthesis.

# R) Political regime type

The first indicator of regime type, developed by the Center on Institutional Refonn and the Informal Sector (IRIS) and labeled here as the 'IRIS Indicator of Regime Type' (IIRT), places countries annually in one of five classes: democracy (IIRT=5), partial democracy; transition regime, partial autocracy; and autocracy (IIRT= 1). Matched with our project/policy data set, this includes annual observations from 1974-1987 for 51 countries. Since this indicator. of different regime types is not (necessarily) a cardinal variable, we include a dummy variable for each type. The second indicator, constructed by Alberto Alesina et. al. (Alesina et al. 1992) and labeled here the "Alesina Democracy Index" (ADI), is an annual ranking of countries by democratic status on a scale of one (most democratic) to

- 29 -
40 significant and could be better obtained from traditional surveys. These should be dropped in future efforts, so that the assessment could concentrate on qualitative information-gathering.

- The assessment had concentrated too much on clients' PHN beliefs and practices. It should have focused also on clients' perceptions and use of modern PHN nervices in the project area vis-a-vis the traditional healers in the area. Service providers and traditional healers would have been useful interviewees as well as clients.

- Such assessments should be repeated during implementation, both to fill the above gaps, and to see how clients' and providers' perceptions and use of services change as the project progresses, so as to facilitate rapid mid-course correction.

## -<eneral

- A broad assessment of this type is likely to be useful during project preparation. It will open areas of inquiry and allow the formulation of questions to be pursued in narrower and deeper assessments carried out during implementation.

- Although in Ethiopia the client group was diverse, it was quite homogeneous in terms of class and income strata. In other countries, it might be important to stratify interviewees and the presentation of findings by strata within communities, as well as or instead of by ethnic groupings.

# Case 4: THE NIGFRIA IMO STATE HEALTH PROJECT: THE USE OF FOCUS GROUP INTERVIEWING IN PROJECT PREPARATION

# Background

Focus groups bring together a small group of part,cipants (usually six to twelve) for an informal group discussion on particular topics, led by a moderator working from a prepared discussion guide. Participants should feel comfortable and secure and at ease to express their views frankly, even when they differ from prevailing norms. The session works best when participants respond one to another, leading to deeper probing of issues than would be possible in a formalized interview. Experience shows this to be most feasible when the participants are of more or less equal status and have similar perspectives on the subject under discussion. It requires skill to lead the discussions properly--to dispel inhibitions and draw out the participants without letting anyone dominate, and to be flexible and let the discussion flow freely while regulating it so that important topics are covered adequately. Someone is assigned to take notes, and the session can be recorded on tape as well. The basic data to analyze consist of the statements recorded in the session.
widened and wage inequality increased. For instance, the Gini coefficient was 0.21 in 1988, 0.33 was in 1995, but was still 0.33 in 2007 (Deng and Gustafsson 2013).

The increase was partly due to increasing rewards for productive characteristics and incentives for efficiency. For instance, the wage premium of a college degree over primary schooling was 9 percent, 39 percent, and 88 percent in 1988, 1995, and 2002, respectively. However, the increase was partly due to new or growing forms of discrimination and segmentation (Knight and Song 2007). For instance, these authors found that wages were increasingly sensitive to enterprise profitability due to informal profit sharing. Knight and Yueh (2008) identified an important and continuing role for social connections despite the growing strength of market forces. Appleton et al. (2004) showed that urban workers who had been retrenched as a result of the reform, privatization, and closure of state-owned enterprises had to enter a difficult new labor market and, if reemployed, were at a considerable wage disadvantage in comparison with nonretrenched urban workers. The same was true of rural-urban migrants, who generally retained their rural _hukou_ (residence registration) and were treated as second-class citizens in the cities. Such distinctions were grounds for perceptions of distributive injustice.

The presence of rural-urban migrants complicates the accuracy of estimates of urban inequality. Many of these people are temporary migrants who retain close links with their rural households and expect to return to them. Measures of rural household income include migrant remittances. Only the recent CHIP surveys 8
7 the firm exceeds the permitted increase in the wage bill by more than 3 percent, a tax of 200 percent will be levied on the difference. This tax will increase to 750 percent if firms exceed the permitted increase in the wage bill by more than 5 percent.

Table 2

# CSFR Government: Unemployment Estimates (00XS)

<!-- Start of picture text --> MO ceado ScenL a rio Likew Sceari<br>(A) Empmn fnractim:<br>State Initiated<br>Structural Reformsa -158 -64 -158<br>Organizational Changesb -36 -25 -36<br>Elimination of Overemployment -700 -350 -350<br>Recessionary Impact -700 400 400<br>(B) E nnt E-ansion:<br>Development of Travel 100 150 100<br>Financial Sector Development 12 26 19<br>Creation of New Organismec 15 25 15<br>Private Enterprise Development 465 625 485<br>Unemploment [A-B]Y 1,017 38 340<br>AO (12.0) (0.5) (4.0)<br><!-- End of picture text -->

- a/ Conversion of the arms industry-, slowdown of ore, coal and uranium mining; slowdown of metallurgical industry.

- b/ Administrative reforms.

- c/ Establishment of labor exchanges, revenue bureaus, trade bureaus.

d/ Unemployment rate (number of unemployed divided by the labor force, which for 1990 is equal to the total corrected employment). For 1992, the absolute size of the labor force was not increased for the calculations.

# IE POUCY ANALYSIS

# A. Maoeconomic Framework

The economic program for 1991 considers almost complete liberalization of wholesale and retail prices, along with the unification and liberalization of the exchange rate. The trade system will continue to be liberalized; export and import licensing have already been almost completely eliminated. Continuing these policies will imply substantial change in relative prices and, in the medium term, better allocation of resources. In the
Finally, consider sorting individuals by increasing order of their actual income with no attention paid to group membership. People are now ranked from the overall poorest to the overall richest. To the extent that there is overlapping between subgroup distributions, some people will shift ranks relative to their positions in the lexicographic parade. The extent of this overlapping is measured by subtracting the concentration coefficient of the lexicographic distribution (which embeds both the between and within group components) from the overall Gini coefficient.

Table 2.6. A Threefold Decomposition of the Gini Measure of Inequality:1996-2007

|Level (i<br>percenta|n<br>ge)|Relative (in<br>percentage)|
|---|---|---|
|1996<br>2001|2007|1996<br>2001<br>2007|
|<br> <br>Between-Group<br>16.02<br>17.46<br>Within-Group<br>12.17<br>8.26<br>Overlapping<br>12.44<br>14.69|<br>19.38<br>1.25<br>18.33|<br> <br> <br>39.43<br>43.21<br>49.75<br>29.95<br>20.45<br>3.21<br>30.62<br>36.35<br>47.05|
|Overall<br>40.63<br>40.41|38.96|100<br>100<br>100|
|Source:Authors’ Calculat<br>Figure2.2.Relative Contribution<br>50<br>60|ions<br>ofGiniCo|mponents:1996-2007|
|0<br>10<br>20<br>30<br>40<br>Between<br>Share in Percentage|Within|Overlap|
|Y_1996|Y_2001|Y_2007|

Source: Authors’ Calculations 15