This evaluation, prepared in collaboration with the Islamic Development Bank, looks at the effectiveness of Bank assistance to Jordan during the 1990s, from three perspectives: an analysis of the Bank's services and products, development impact, and the contribution of the Bank and its...

Using data from the 1992 Bulgarian household budget survey, the authors analyze the structure of income in Bulgaria, identifying who the poor are and how they are reached by the social safety net. Their main findings about household incomes: (a) Social transfers provide an extremely large...

Using the 1992 Bulgarian household budget survey, the authors analyze the distribution of income and of the income tax burden by income and expenditure class and by rural-urban sector. They find: 1) Low income inequality (although that is changing rapidly). 2) A progressive income tax system....

Using a household budget survey for 1992, The author shows the poor revenue performance and distributional impact of Bulgaria's personal income tax system. He explores the implications for revenue and income distribution of two alternative tax systems - a flat tax and a progressive but simpler...

The paper uses household budget survey data for income, expenditure, and taxes to analyze how taxes affect household income, and to address questions regarding the burden of taxation and the progressivity of the income tax. The paper provides answers to questions such as these: Does the tax...

This paper utilizes the 1992 household budget survey of Bulgaria to show the poor revenue effects of the income tax structure prevailing in 1992 which did not take into account the underlying distribution of income. We also show that Bulgaria can benefit from a much simpler and lower income tax...

Sudan faces an exceedingly high debt burden for an economy of its size. Standing at 80% of Gross Domestic Product (GDP), Sudan's external debt was US$43.6 billion in 2014, of which 87% was arrears. As part of the secession agreement, Sudan would take over all of the pre-secession debt provided...

An early cross-country, empirical analysis of value-added tax revenues on a sample of 34 countries estimates a model that can be used to predict revenues in countries contemplating the introduction of the VAT. It also confirms conventional wisdom from theoretical and case studies. The key...