rafmacalaba/datause-encoder-data huggingface dataset:
Table I Official price indices, 1980-1991

||||~~198|0|1981||1982|1p983||1984||1985||1986||1987||198'8||19899|| 1990||1991|
|---|---|---|---|---|---|---|---|---|---|---|---|---|
|CPI'|2.9|0.8|5.1|0.9|0.5|2.7|0.5|0.1|0.2|1.4|10.0|57.9|
|-foodstuffs|0.2|0.0|9.4|0.6|-0.2|3.6|1.3|0.2|-0.3|0.1|11.1|45.3|
|-durables|4.4|1.5|1.5|1.1|1.2|0.7|0.7|0.2|0.3|2.6|10.5|72.0|
|-catering|0.0|0.0|14.1|0.6|-1.4|-3.2|0.5|0.0|0.6|1.0|8.5|57.0|
|-services|6.5|0.7|0.4|1.1|1.6|-0.3|0.1|-0. 1|0.9|0.8|7.4|39.5|
|ppII<br>'_1__=_|||||||||||||
|-industry|1.9|4.8|7.6|-u.3|8.2|1.6|0.0|0.1|0.0|-0.7|4.5|69.9|
|-cnsiruc(n.|0.0|0.0|8.9|0.0|13.4|0.0|0.0|0.0|0.0|-2.3|6.5|48.7|
|-investment|0.1|0.4|6.9|0.8|8.5|-0.1|0.2|-0.4|0.3|-1.6|3.9|n.a.|
|- machns|0.3|1.0|3.1|2.0|0.6|-0.3|0.6|-1.0|0.7|-3.6|0.5|n.a.|
|-agricultr.|8.4|1.2|9.1|0.4|3.2|0.1|0.7|0.3|-0.2|27.0|3.9|6.8|
|NMP deflator2|1.88|1.76|1.14|1.15||1.42|1.99|1.36|1.42|1.38|||
|GDP deflator|||||||||_____||1.13|1.60|

Source: Federal Statistica Oficeand autbors' computafiorns

--

___ ___-___ ___

* CPI = consumer price index; PPI = producer price index

1980 - 1985: computed using weights of year 1977, and 1967 for PPI respectively 1986 - 1990: computed using weights of year 1984

**2** Both deflators are computed on the base of 1984 (until 1984, the base year is 1977). This is presumably the reason of some inconsistencies amng indices: typically, the deflator should be between the values of CPI and PPI.
4.5 _Implicit rate of return on contributions._ **All** countries show a gender gap in favor of women in rates of return under the old system. This gap decreases in all countries except Moldova in the reformed system (Graph 2). It remains positive, however, as women at age **_65_** still have much higher life expectancy than men do, so women's contributions still buy more benefits than men. The highest gap is overall observed in Kazakhstan because this country shows the largest gender gap in life expectancy.

<!-- Start of picture text --> Graph 2. Differences in Implicit Rates of Return<br>Full work history, men and women<br>(relative to wage growth, women-men)<br>1.5<br>0.5-- -<br>0 1<br>Kctzhkstcn Kyrgyz Ldvia Nicbva<br>R eudic<br>Ooldsystem Nnewsystem<br><!-- End of picture text --> _Source:_ Author's calculations.

_How does incorporating Behavioral Differences and Labor Market Structures change the Gender Gap?_ 4.6 This section analyses the gender gap once labor market outcomes for men and women are taken into account. As noted above, on average women earn less and have overall shorter working periods than men (Tables **2-3).** They also retire earlier. When we apply these characteristics (based on our country-specific profiles), women receive on average lower pension benefits than men in the new, as in the old, systems (Graph **3).** The benefit gap widens (becomes more negative) after the reform because the new systems reward long service and early contributions and penalize early retirement.

> 5Note that we assume that, in Latvia and Kazakhstan, annuity suppliers will not be able to discriminate **by** gender. **If** this was not the case, the gender gap on the implicit rate of return would shrink.

20
8 piped water; without improved sanitation, and with access to electricity (a proxy for reduced indoor air pollution, although there are clearly alternatives to traditional, polluting practices other than electricity.<sup>11</sup> ) The impact of environmental health factors on the prevalence of diseases is also likely to be itself affected among others by the characteristics of the members of the household such as the level of education of the mother which matters for fertility and hygiene practices. Although DHS surveys do generally have information on mothers’ education, our database by asset quintiles does not. We therefore use the national female literacy rate from the World Development Indicators as a proxy.

As to the general health condition of a child, it is largely determined by the child’s nutritional status - malnutrition puts children at risk of mortality from diarrhea, malaria, measles and pneumonia among others (WHO, 2002) -- and the degree to which he/she has benefited from medical attention before birth or soon thereafter. Thus, we use as explanatory variables the share of children who are malnourished, the share of children with full vaccination, the share of pregnancies for which there was antenatal care, the share of births attended medically, and the share of mothers with low body mass index.

As to the availability of treatment when a child is ill, we use information on treatment for the two types of diseases that are most prevalent in developing countries, namely, the share of children attended by a health professional (including pharmacist) when suffering from acute respiratory infection (ARI) and diarrhea.

Apart from including information according to the household asset quintile to which a child belongs, we add a number of country-level variables as controls. Following Filmer and Pritchett (1999), we include national GDP per capita, a measure of ethno-linguistic fractionalization, a measure of income inequality (the Gini coefficient), and the urbanization rate since in developing countries health care tends to be much less easily accessible in rural areas than in cities (Jayasuriya and Wodon, 2003). These variables are from the World Development Indicators complemented by data from Milanovic (2002) for countries with missing Ginis, except for ethno-linguistic fractionalization which is from Easterly and Levine (1996).

11 For the Dominican Republic and Turkey, we relied on ownership of a television as a proxy.
- 2 -

it likely that imports will react swiftly in the short run to increases in demand i!nclude the composition of imports, which is heavily weighted toward capital and intermediate goods, and the possibility that prices do not fully adjust to market disequilibria.

This paper draws on Khan and Ross (1975) to estimate an import demand equation in which secular and cyclical income elasticities of import demand are not constrained to be the same. Estimates were conducted for a sample of 43 developing countries. Section II presents the model and discusses the estimation technique. The econometric results are presented in section III followed by some conclusions that draw on the empirical evidence presented here.

# II. Model and Estimation Technique

Following Khan and Ross (1975) it is assumed that secular import demand is a function of trend income and relative prices, while cyclical demand for foreign goods also depands on actual income. If we also postulate a partial adjustment mechanism for short-run import demand, we are left with a system of two equations: M(t) - ao+al Yc(t) + a2(Y(t)-YC(t)] + a3 PM(t)_PD(t)J + a4H(t-l) +e(t) E1l Y(t) - YC(t) + 9(t) - X(t)p + 1(t). (21 (21 where all variables are in log, M denotes imports, Y and Yc denote respectively actual and trend output, and pM and pD represent respectively the prices of import and domestic substitutes. Equation 1 determines imports, while equation 2 describes output as a deviation from its trend,
**Figure 11: Location of commercial wheat farms in 2003/4 with smallholder kebeles and their yields in 0-25, 25-50, 50-100, and 100-150 km distance bands**

<!-- Start of picture text --> Legend<br>Kebele boundary 2014<br>Yield (q/ha) by quintile<br>1 - 12<br>13 - 16<br>17 - 20<br>21 - 26<br>27 - 65<br>Region boundary<br>Buffer around Wheat farm (14)<br>Distance (km)<br>25<br>50<br>100<br>150<br><!-- End of picture text --> 36
are responsible for costs incurred at the referral hospital, and C-section costs much more at that referral level, one would expect hospitals to refer fewer C-section cases.

A challenge arises when we normalize expenditure and service intensity by case. The hospital inventory surveys recorded information on outpatient contacts and inpatient days (OP and IP). Without additional information on intensity of staff time and resource use for the different types of patients, aggregating all OP and IP services is somewhat arbitrary. We follow Vujicic, Addai, and Bosomprah (2009) and define case as Total Case=OP contacts/3 + IP days. **Quality:** Quality variables include the number of complications per 100 surgeries, the proportion of inpatients reported as having been cured or experiencing reduced severity of illness, and the inverse, i.e. the proportion of inpatients reported as becoming more severely ill at discharge, and the in-hospital mortality rate among inpatients. The data on adverse events are likely to be an undercount because they are based on self-reporting and most hospitals do not yet have effective adverse event reporting systems. Furthermore, mortality is measured as inhospital while common practice is to discharge patients to die at home when treatment alternatives run out.

**Equity** : We examine two different sets of equity indicators.  The first set indicates whether hospitals have become less generous with hospital-discretionary exemptions and reductions in fees.  Note exemptions and reductions in this case are for uninsured patients, and typically are approved on a case-by-case basis by the hospital managers.  The second set of equity indicators assesses differential treatment intensity among user fee and insured patients, with the latter broken down by insurance membership groups (children under 6, all other members except children under 6 and the poor).  The information on insurance for the poor suffers from excessive missing values and hence is not included in the analysis.  To obtain

15
# **3 Baseline Estimates from the Pre-Crisis Period**

Table 2 presents our first set of results for the “pre-crisis” period 1988:Q1 - 2008:Q3. We utilize a panel data set comprised of five economies _j_ – the United States, the European Union, South Korea, Australia and Canada – and fifteen of each economy’s top trading partners _i_ . The dependent variable is defined as the count of HS-06 imported products against which the government of economy _j_ has newly initiated a temporary trade barrier investigation against trading partner _i_ in quarter _t_ .

As is common practice for negative binomial regression models, the tables report estimates for incidence rate ratios (IRRs) for the explanatory variables. That is, we report the ratio of counts predicted by the model when the first lag of an explanatory variable of interest is one unit above its mean value (and all other variables are at their means) to the counts predicted when all variables are at their means. An estimated IRR with a value that is statistically greater than 1 is evidence of a positive effect of the determinant of interest; i.e., the explanatory variable is associated with an increase in the number of imported products from trading partner _i_ in quarter _t_ that economy _j_ subjects to a new TTB investigation. Conversely, an estimated IRR that is statistically less than 1 is evidence that an increase in the explanatory variable is associated with a reduction in the count of imported products subject to new import protection. The table also reports _t_ -statistics (in parentheses) for whether the estimated IRR is statistically different from 1.

The three macroeconomic determinants of interest are the percent change in the bilateral real exchange rate, the change in the domestic unemployment rate, and the foreign trading partner’s real GDP growth. The baseline model also includes a time trend as well as importer and exporter combined (pair-wise) fixed effects to control for time-invariant, bilateral relationship-specific heterogeneity in policy treatment. For example, China’s designation as a non-market economy under antidumping provisions could affect the way that the United States treats China’s exporters relative to another economy’s exporters or relative to how Australia treats China’s exporters.

# **3.1 Pre-crisis estimates for the full sample of policy-imposing economies**

The baseline results in column (1) of Table 2 indicate a countercyclical trade policy response over 1988:Q1-2008:Q3. Increases in the domestic unemployment rate and declines in foreign GDP growth are associated with more trade barriers and the IRR estimates are statistically significant at the 1 percent level.

11
39 PHN 1991 Sector Review Table 8: Lending for Population Projects and Components<sup>by Region, FY 86-91</sup>

|||No. of|No. with|Total PHN<br>|Population<br>|Population<br>|
|---|---|---|---|---|---|---|
|Fiscal||PHN<br>|population<br>|lending<br>|lending<br>|lending<br>|
|year|Region|Projects|component/a|($ million)|**($**million)|% of PHN|
|1986|AFRICA|5|5|81.1|9.7<br>|12<br>|
||ASIA|4|2|242.4|129.0|53|
||EMENA|0|-|-|||
||LAC|2|1|96.0|0.3|-|
||Subtotal|11|8|419.5|139.0|65|
|1987|AFRICA|4|4|30.8|7.9|26|
||ASIA|0|-|-|-|-|
||EMENA|1|0|-|-|-<br>|
||LAC|1|1|10.0|6.8|68|
||Subtotal|6|5|40.8|14.7|36|
|---------------|---------------------------------|---------------------||||__------__|
|1988|AFRICA|5|3|121.4|19.9|16<br>|
||ASIA|2|2|74.5|62.3|84|
||EMENA|0|-|-|-|-|
||LAC|1|0|109.0|-|-|
||Subtotal|8|5|304.9|82.8|27|
|---------------|---------------------------------|---------------------||||__------__|
|1989|AFRICA|4|2|81.3|0.4|.5|
||ASIA|4|1|290.0|24.6|9|
||EMENA|2|1|79.5|0.4|.5|
||LAC|1|-|99.0|-|-|
||Subtotal|11|4|549.8|25.4|23|
|1990|AFRICA|4|3|232.7|45.7|20|
||ASIA|2|1|192.5|96.7|50|
||EMENA|2|2|119.0|11.9|10<br>|
||LAC|4|2|389.2|15.0|4|
||Subtotal|12|8|933.4|169.3|18|
|1991|AFRICA|12|9|432.3|135.3|31|
||ASIA|5|2|507.5|163.5|33|
||EMENA|6|2|290.0|39.5|14|
||LAC|5|5|337.3|10.7|3|
||Subtotal|28|18|1567.6|351.0|22|

a. "Free-standing" population projects and PHN projects with population components.
employment. Over half of employed women state that working as unpaid workers on family farms is their primary occupation (Hanmer, Tebaldo, and Verner 2017). Limited efforts are currently underway to increase productivity in agricultural value chains and to expand job opportunities in those regions, particularly for educated women.

Other barriers that could explain the discrepancy in labor market outcomes are gender-based time constraints. In particular, women face time constraints due to domestic work and childcare responsibilities, which in turn are an important driver explaining women’s strong preference for public sector jobs. For example, Hanmer, Tebaldo, and Verner (2017) and Assaad, Ghazouani, and Krafft (2017) find that being married increases the probability of being employed for men but decreases it for women. Hanmer, Tebaldo, and Verner (2017) also show that in the leading regions, two-thirds of women do not participate in the labor market because of household responsibilities. In the lagging regions, women spend over 20 hours a week on household work, regardless of whether they are employed or out of the labor force. By contrast, men only dedicate a small fraction of their time to household work.<sup>7</sup> Finally, other constraints, such as financial ones, can also differentially affect women. Even though women in Tunisia have equal ownership rights to property, in practice few women own land or other material assets, and most assets are registered in the husband’s or father’s name. These property issues make access to finance more difficult for new ventures (World Bank 2017). This situation is important because, given the lack of wage opportunities, entrepreneurship could be considered one viable option for educated workers. However, a recent assessment found that entrepreneurship education offered to university students led to only a temporary increase in business ideas but no sustained impact on self-employment or employment outcomes four years after graduation. In fact, a large share of graduates report financial constraints as the most prevailing barrier to entrepreneurship (Alaref, Broadmann, and Premand 2020), thereby demonstrating how even entrepreneurship is not a viable option for most educated women.

> 7 Hanmer, Tebaldo, and Verner (2017) estimate that women who spend more than 40 hours a week doing household work are about 5 percent less likely to be employed than those who devote fewer hours to household work.

12
register for taxes, their perceived benet from compliance (tax ling), likely exceeds that of fully informal rms that chose not to register. In addition, the tax authority already has the contact information and in some cases also third-party reports about the business activities of these rms, which can be leveraged to estimate outstanding tax liabilities and contact non-lers. In general, we extend this literature by considering an empirically important intermediate form of informality which has so far received little attention.

The rest of this paper is organized as follows. Section 2 describes the tax system and the mechanisms of third-party reporting in Costa Rica, and the data we use. Section 3 presents the experimental design. We discuss the results of the experiment in Section 4. Section 5 concludes.

# 2 Context and Data

## 2.1 Income and Sales Tax

Total tax revenues in Costa Rica represented 13.5% of GDP in 2014 (Oviedo et al. 2015). Sales tax revenues constitute the largest share (36%) of total revenues, followed by income tax revenues from corporations (16%) and income tax revenues from wage earners and self-employed individuals (10%) (CR Ministry of Finance 2015).<sup>12</sup> All rms in Costa Rica are subject to the income tax, and a subset of rms is subject to the sales tax. The income tax schedule depends on whether a rm is registered as a corporation or as an unincorporated rm, i.e. a self-employed individual. There are no size requirements for either rm type. Corporations face an average tax rate on prots of 10, 20 or 30%, depending on their revenue level. The self-employed face a marginal tax rate on prots between 0 and 25%, depending on their prot level. The self-employed thus have lower tax rates on average, and the self-employed below the exemption threshold can le an income tax declaration without incurring a liability. The vast majority of rms is required to le the income tax declaration by December 15 for the previous scal year (October 1 to September 30). A few large rms use the calendar year as scal year and le the annual declaration by March 15. Firms have to make three quarterly advance tax payments for the annual income tax if their previous year's liability or their average liability over the last

> 12Costa Rica's aggregate statistics do not distinguish between wage earners and un-incorporated rms, which are listed together as personas físicas. Our analysis focuses on rms.

7
growth through productivity increases (Ayyagari, Demirguc-Kunt and Maksimovic, 2006).

Rajan and Zingales (1998) use industry level data across countries and show that industries that are naturally heavy users of external finance – as measured by the financeintensity of U.S. industries<sup>4</sup> – benefit disproportionately more from greater financial development compared to other industries. Beck, Demirguc-Kunt, Laeven and Levine (2006) again using industry data, highlight a distributional effect: They find that industries that are naturally composed of small firms grow faster in financially developed economies, a result that provides additional evidence that financial development disproportionately promotes the growth of smaller firms. Also using industry-level data, Wurgler (2000) shows that countries with higher levels of financial development increase investment more in growing industries and decrease investment more in declining industries, compared to countries with underdeveloped financial systems.

There are also numerous individual country case studies that provide consistent evidence. For example, Jayaratne and Strahan (1996) compare states within the U.S. and show that bank branch reform boosted bank-lending quality and accelerated real per capita growth rates. Similarly, Guiso, Sapienza and Zingales (2002) examine the individual regions of Italy. They find that local financial development enhances the probability that an individual starts a business, increases industrial competition, and promotes growth of firms. And these results are stronger for smaller firms which cannot easily raise funds outside of the local area. Bertrand, Schoar and Thesmar (2004) provide firm-level evidence from France that shows the impact of 1985 deregulation eliminating

> 4 Chosen on the basis that the US financial system is relatively free of frictions, so each US industry’s use of external finance is a good proxy for its demand.

4
**Table 15: Impacts on Number of Firms from EU-Africa FTA (% change from benchmark) No initial rent capture case**

||Tanzania|European<br>Union|Africa|Rest of the<br>World|
|---|---|---|---|---|
|**Business Services**|||||
|Telecommunication|-1.1|19.8|6.1|-6.5|
|Insurance|-6.8|44.9|44.6||
|Banking|0.2|40.9|40.9|-1.1|
|Professional business services|-0.2|35.9|10.6|-3.9|
|Air transport|1.1|9.0|2.7|4.3|
|Road transport|2.8|9.5|9.5|5.8|
|Railway transport|0.8|||4.5|
|Water transport|-11.6|106.9|19.7|-37.4|
|**Dixit-Stiglitz Goods**|||||
|Mining & quarrying|0.0|13.7|1.0|2.3|
|Grain milling|-0.2|25.6|0.0|0.0|
|Processed food|0.5|24.0|-0.7|-1.7|
|Beverages & tobacco products|-1.7|63.7|-2.0|-3.3|
|Textile & leather products|-0.2|42.0|0.3|0.7|
|Manufacture of basic & industrial chemicals|0.0|9.6|-0.9|-2.6|
|Manufacture of fertilizers & pesticides|0.6|2.0|0.8|2.2|
|Petroleum refineries|0.2|1.4|0.1|0.4|
|Glass & cement|-0.1|17.5|-0.2|-0.4|
|Iron steel & metalproducts<br>Source: Authors' estimates.|-0.6|19.1|-0.9|-2.5|

83