Ethiopia is one of the poorest countries in the world, with a per capita gross national income of less than one-fourth of the sub-Saharan average.1 It also has some of the poorest human development indicators in the world2 with a national poverty level at about 44 percent and more than 80 percent of the population living on less than U.S.$1 a day. It has experienced a war with neighboring Eritrea ending in 2000, as well as frequent natural disasters that have ravaged many parts of the country and hampered development plans. The economy of Ethiopia is very agrarian, focusing mainly on the production and export of commodities such as coffee. Consequently, the country is particularly vulnerable to drought and the adverse effects of fluctuations in the commodity prices.
Davidson, Russell, and Jean-Yves Duclos, 1997, “Statistical Inference for the Measurement of the Incidence of Taxes and Transfers,” Econometrica, Vol. 65 (November), pp. 1453-65.
Ethiopia, Central Statistical Authority, 2001, Report on the 1999/2000 HouseholdIncome, Consumption and Expenditure Survey (Addis Ababa). Available via the Internet: http://www4.worldbank.org/afr/poverty/pdf/docnav/03502.pdf.
Gibson, John, 1998, “Indirect Tax Reform and the Poor in Papua New Guinea,” Pacific Economic Bulletin, Vol. 13, No. 2, pp. 29-39.
Hossain, Shahabuddin M., 2003, “Poverty and Social Impact Analysis: A Suggested Framework,” IMF Working Paper 03/195 (Washington: International Monetary Fund).
Jung, Hong-Sang, and Erik Thorbecke, 2001, “The Impact of Public Expenditure on Human Capital, Growth, and Poverty in Tanzania and Zambia: A General Equilibrium Approach,” IMF Working Paper 01/106 (Washington: International Monetary Fund).
Lanjouw, Peter, and Martin Ravallion, 1999, “Benefit Incidence, Public Spending Reforms, and the Timing of Program Capture,” World Bank Economic Review, Vol. 13 (May), pp. 257-74.
Newbery, David, 1995, “Distributional Impact of Price Changes in Hungary and the United Kingdom,” Economic Journal, Vol. 105 (July), pp. 847-63.
Sahn, David E., and Stephen D. Younger, 1999, “Dominance Testing of Social Sector Expenditures and Taxes in Africa,” IMF Working Paper 99/172 (Washington: International Monetary Fund).
Sahn, David E., and Stephen D. Younger, 2000, “Expenditure Incidence in Africa: Microeconomic Evidence,” FiscalStudies, Vol. 21 (September), pp. 329-47.
Seifu, Michael, 2002, “Benefit Incidence Analysis on Public Sector Expenditures in Ethiopia: The Case of Education and Health,” paper submitted to the Annual Conference on the Ethiopian Economy, Addis Ababa, 12. Available via the Internet: http://www.addischamber.com/downloads/pepdownloads.asp.
Wobst, Peter, 1998, “A 1992 Social Accounting Matrix (SAM) For Tanzania,” Trade and Macroeconomics Division Discussion Paper No. 30 (Washington: International Food Research Policy Institute).
World Bank, 2003, “A User’s Guide to Poverty and Social Impact Analysis” (Washington: World Bank, Poverty Reduction Group and Social Development Department). Available via the Internet: http://poverty.worldbank.org/files/12685_PSIA_Users_Guide_-_Complete_-_High_resolution_-_May_2003.pdf.
Yitzhaki, Shlomo, 1983, “On an Extension of the Gini Inequality Index,” International Economic Review, Vol. 24 (October), pp. 617-28.
Yitzhaki, Shlomo, and Joel Slemrod, 1991, “Welfare Dominance: An Application to Commodity Taxation,” American Economic Review, Vol. 81 (June), pp. 480-96.
International Monetary Fund Copyright © 2010-2021. All Rights Reserved.