# **List of tables**

|Table 1. General government revenue ........................................................................................................................................... 7|
|---|
|Table 2. General government expenditure and balance .............................................................................................................. 8|
|Table 3. Share of VAT in consumer prices by expenditure line .............................................................................................. 15|
|Table 4. Assumptions and inputs for estimating household payments of alcohol excises ................................................. 16|
|Table 5. Estimated parameters of alcohol consumption underreporting and share of excises in household<br>expenditures by quintile ................................................................................................................................................................... 17|
|Table 6. Assumptions and inputs for estimating import duties ............................................................................................... 17|
|Table 7. Main poverty and inequality indicators by income concepts .................................................................................... 24|
|Table 8. Decompositions of inequality changes into vertical and horizontal equity components .................................... 25|
|Table 9. Incidence of net effects from fiscal interventions in relation to market income by deciles ............................... 25|
|Table 10. Fiscal gains to the poor and fiscal impoverishment in relation to market income ............................................. 28|
|Table 11. Fiscal impoverishment in relation to market income by social vulnerable groups, headcount, % of group 29|
|Table 12. Progressivity of taxes and transfers in relation to income concepts ..................................................................... 30|
|Table 13. Marginal contributions to inequality and poverty ..................................................................................................... 31|
|Table 14. Efficiency measures for social fiscal interventions ................................................................................................... 32|
|Table 15. Sizes of transfers/taxes by vulnerable groups, relative to the rest of the population ........................................ 33|

# **List of figures**

|Figure 1. Poverty and economic growth, 2000–2015 .................................................................................................................. 5|
|---|
|Figure 2. Growth incidence curves in Belarus, 2000–2015 ........................................................................................................ 6|
|Figure 3. Redistribution and inequality in Belarus, 2000–2015 .................................................................................................. 6|
|Figure 4. General government balance, 2000–2015 .................................................................................................................... 7|
|Figure 5. Ratio of HBS data and data of national accounts, % ............................................................................................... 10|
|Figure 6. Construction of income concepts ................................................................................................................................ 12|
|Figure 7. Incidence of direct taxes by deciles .............................................................................................................................. 14|
|Figure 8. Incidence of indirect taxes by deciles ........................................................................................................................... 15|
|Figure 9. Incidence of import duties by deciles .......................................................................................................................... 18|
|Figure 10. Incidence of cash and in-kind benefits by deciles ................................................................................................... 20|
|Figure 11. Indirect subsidies by disposable income deciles ...................................................................................................... 21|
|Figure 12. Health and education expenditure by disposable income deciles ........................................................................ 22|
|Figure 13. Lorenz curves for basic income concepts ................................................................................................................ 24|
|Figure 14. Distribution of individuals by market and disposable income ............................................................................. 26|
|Figure 15. Distribution of gains and losses at the level of disposable income with respect to market income by<br>income bins set in USD PPP ......................................................................................................................................................... 27|
|Figure 16. Structure of net beneficiaries and payers of fiscal system by socio-economic status ....................................... 29|
|Figure 17. Cross-country comparisons of redistribution and poverty reduction effect of direct transfers and taxes 34|
|Figure 18. Concentration curves for direct taxes ........................................................................................................................ 38|
|Figure 19. Concentration curves for indirect taxes .................................................................................................................... 38|
|Figure 20. Concentration curves for direct transfers ................................................................................................................. 39|
|Figure 21. Concentration curves for indirect subsidies ............................................................................................................. 39|
|Figure 22. Concentration curves for in-kind expenditure ......................................................................................................... 40|
|Figure 23. Distribution of gains and losses at the level of final income with respect to market income by income bins<br>set in USD PPP ................................................................................................................................................................................. 41|

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