Back Matter

Back Matter

Reint Gropp, Liam Ebrill, and Janet Stotsky
Published Date:
July 1999
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    Appendix I Summary Measures for the Countries in the Comparative Analysis
    Table 8.Argentina: Summary Measures of Economic Performance and Revenue Trends
    GDP (at current market prices,
    in pesos)13,8407,47421,852109,500790,9205,3059,98423,332111,0623,24468,922180,898226,847257,570281,645280,000
    Exchange rate
    (in pesos to the U.S. dollar)
    Value of trade = value of imports + exports
    In billions of U.S. dollars19.2520.5413.4012.3412.6812.2111.5812.1814.4613.7716.4320.2527.1128.6637.4341.09
    In pesos13549043,47312,993867351,0922,61112,6535838,01319,31226,85328,63137,39541,080
    In percent of GDP9.2112.1015.8911.8710.8613.8510.9311.1911.3917.9711.6310.6811.8411.1213.2814.67
    Value of imports
    In billions of U.S. dollars10.1710.535.584.504.593.814.725.825.324.204.088.2814.8715.5421.5920.12
    In pesos11874641,4464,743312304451,2484,6581781,9897,89114,73315,52821,57020,118
    In percent of GDP4.876.206.624.333.934.334.465.354.195.482.894.366.496.037.667.18
    Value of exports
    In billions of U.S. dollars9.0810.017.827.838.108.406.856.369.139.5712.3511.9812.2313.1215.8420.97
    In pesos11674412,0278,250555056461,3647,9954056,02411,42212,12013,10315,82520,962
    In percent of GDP4.345.909.277.536.949.526.475.857.2012.498.746.315.345.095.627.49
    Tax revenue
    In pesos1,25649572,46911,06083,0478061,5283,36014,6604318,47725,50737,20343,78747,03544,800
    In percent of GDP14.7012.8011.3010.1010.5015.2015.3014.4013.2013.3012.3014.1016.4017.0016.7016.00
    International trade taxes
    In pesos1,258972621,64311,8641332003731,444919651,6281,8152,5762,8161,960
    In percent of GDP1.501.301.201.501.502.502.001.601.302.801.400.900.801.001.000.70
    In percent of total revenue10.2010.1610.6214.8514.2916.4513.0711.119.8521.0511.386.384.885.885.994.38
    Import duties in pesos
    In pesos1,242751535483,9553790257888162077241,8152,5762,8161,960
    In percent of GDP1.101.000.700.500.500.700.901.100.800.500.300.400.801.001.000.70
    Collected international trade tax rate = international trade taxes/value of trade (in percent)16.2910.747.5512.6413.8118.0518.2914.3011.4115.5812.048.436.769.007.534.77
    Collected tariff rate = import duties/value of imports (in percent)1,222.6116.1210.5711.5412.7316.1820.1720.5719.079.1310.409.1712.3216.5913.069.74
    Domestic taxes on goods and services
    In pesos1,2253.44560.551,398.535,913.0012.73355.44718.851,446.586,330.53168.693,928.5513,024.6619,735.6921,378.3122,249.9622,120.00
    In percent of GDP6.607.506.405.405.506.707.206.205.705.205.707.208.708.307.907.90
    In percent of total tax revenue44.9058.5956.6453.4752.3844.0847.0643.0643.1839.1046.3451.0653.0548.8247.3149.38
    Fiscal balance
    In pesos1−119.50−406.10−923.00−8,231.60−29,980.30−283.70−239.40−628.30−1,487.10−21.50−226.10−963.00−73.00−1,574.00−1,885.70−1,426.00
    In percent of GDP−3.11−5.43−4.22−7.52−3.79−5.35−2.40−2.69−1.34−0.66−0.33−0.53−0.03−0.61−0.67−0.51
    Current account balance
    In billions of U.S. dollars2.575.722.922.442.490.952.864.231.571.094.660.436.477.8510.344.30
    In percent of GDP
    Excluding official transfers1.233.373.462.342.141.082.703.901.231.343.300.232.833.053.671.54
    Including official transfers1.233.373.462.342.141.082.703.901.231.343.300.232.833.053.671.54
    Sources: Argentine authorities; IMF staff estimates; and IMF, International Financial Statistics; and World Economic Outlook (October 1997).
    Table 9.Malawi: Summary Measures of Economic Performance and Revenue Trends
    GDP (at current market prices, in millions of kwacha)2,010.202,332.502,992.203,660.504,558.605,338.506,252.607,255.209,648.1013,867.5024,743.1034,912.80
    Exchange rates (in kwacha to the U.S. dollar)1.721.862.212.562.762.732.803.604.408.7415.2815.29
    Value of trade = value of imports + exports
    In billions of U.S. dollars0.540.510.570.660.670.901.091.110.960.930.961.10
    In millions of kwacha9239401,2581,7011,8592,4623,0593,9994,2138,10414,67816,888
    In percent of GDP45.8940.3142.0646.4640.7946.1248.9255.1243.6758.4459.3248.37
    Value of imports
    In billions of U.S. dollars0.
    In millions of kwacha4934786439491,1181,3391,7252,5672,7874,8478,5149,350
    In percent of GDP24.5220.4921.5025.9224.5225.0827.5935.3828.8934.9534.4126.78
    Value of exports
    In billions of U.S. dollars0.
    In millions of kwacha4304626157527421,1231,3331,4321,4263,2576,1647,537
    In percent of GDP21.3719.8220.5620.5416.2721.0421.3219.7414.7823.4824.9121.59
    Tax revenue
    In millions of kwacha373.40391.10450.20653.60844.70888.101,021.701,126.701,407.602,031.503,854.405,651.20
    In percent of GDP18.5816.7715.0517.8618.5316.6416.3415.5314.5914.6515.5816.19
    International trade taxes
    In millions of kwacha92.6080.2086.60113.80152.20162.80211.50256.40269.90458.601,121.401,358.70
    In percent of GDP4.613.442.893.113.343.053.383.532.803.314.533.89
    In percent of total tax revenue24.8020.5119.2417.4118.0218.3320.7022.7619.1722.5729.0924.04
    Import duties
    In millions of kwacha74.3075.8086.40117.10152.20162.80210.00255.50267.90457.00746.401,018.20
    In percent of GDP3.703.252.893.203.343.053.363.522.783.303.022.92
    Collected international trade tax rate = international trade taxes/value of trade (in percent)10.048.536.886.698.196.616.926.416.415.667.648.05
    Collected tariff rate = import duties/value of imports (in percent)15.0715.8613.4312.3413.6212.1612.179.959.619.438.7710.89
    Domestic taxes on goods and services
    In millions of kwacha129.30146.20189.70258.40336.30347.20391.00423.00619.40816.601,439.901,965.00
    In percent of GDP6.436.276.347.067.386.506.255.836.425.895.825.63
    In percent of total tax revenue34.6337.3842.1439.5339.8139.0938.2737.5444.0040.2037.3634.77
    Budget deficit excluding grants
    In millions of kwacha−201.50−304.10−273.10−266.80−301.40−359.00−395.00−1,048.00−799.00−3,891.60−3,427.30−2,793.70
    In percent of GDP−10.02−13.04−9.13−7.29−6.61−6.72−6.32−14.44−8.28−28.06−13.85−8.00
    Budget deficit including grants
    In millions of kwacha−156.70−224.50−197.00−57.70−91.50−246.30−187.00−874.00−515.00−2,376.30−1,441.10−1,086.00
    In percent of GDP−7.80−9.62−6.58−1.58−2.01−4.61−2.99−12.05−5.34−17.14−5.82−3.11
    Current account balance
    In billions of U.S. dollars−0.07−0.04−0.03−0.02−0.14−0.06−0.15−0.22−0.22−0.15−0.11−0.11
    In percent of GDP
    Excluding official transfers−8.55−5.98−5.19−8.23−13.97−8.02−9.77−19.99−16.96−17.93−15.95−8.49
    Including official transfers−6.38−3.54−2.60−1.36−9.07−3.52−7.05−12.08−11.00−11.42−7.84−5.19
    Sources: Ministry of Finance; IMF staff estimates; and IMF, World Economic Outlook (October 1997).
    Table 10.Morocco: Summary Measures of Economic Performance and Revenue Trends
    GDP (at current market prices,
    in millions of dirhams)74,09079,03492,89899,143112,345129,507154,725156,690181,230193,931212,820242,360242,910249,223279,295276,878
    Exchange rates
    (in dirham to the U.S. dollar)
    Value of trade = value of imports + exports
    In billions of U.S. dollars6.
    In millions of dirham24,490.031,867.035,456.038,239.050,578.057,121.053,797.055,435.065,544.770,670.086,625.591,729.091,074.9110,807.0121,166.0137,829.0
    In percent of GDP33.140.338.238.645.044.134.835.436.036.440.737.837.544.543.449.8
    Value of imports
    In billions of U.S. dollars3.
    In millions of dirhams14,845.019,864.022,986.023,482.031,460.035,370.031,691.032,184.035,789.242,400.051,767.554,445.057,114.964,911.070,201.079,149.0
    In percent of GDP20.025.124.723.728.027.320.520.519.621.924.322.523.526.025.128.6
    Value of exports
    In billions of U.S. dollars2.
    In millions of dirhams9,645.012,003.012,470.014,757.019,118.021,751.022,106.023,251.029,755.428,270.034,858.037,284.033,960.045,896.050,965.058,680.0
    In percent of GDP13.015.213.414.917.016.814.314.816.314.616.415.414.018.418.221.1
    Tax revenue
    In millions of dirhams13,888.015,321.018,141.019,093.021,173.023,695.027,835.030,702.037,577.040,458.046,462.050,452.057,952.057,868.059,386.060,885.0
    In percent of GDP18.719.419.519.318.818.318.019.620.620.921.820.823.923.221.322.0
    International trade taxes
    In millions of dirhams4,121.04,892.05,792.05,262.05,627.05,771.05,600.05,639.07,345.08,512.010,038.011,466.012,286.012,556.012,990.011,843.0
    In percent of GDP5.
    In percent of total tax revenue29.731.931.927.626.624.420.118.419.521.021.622.721.221.721.919.5
    Import duties
    In millions of dirhams3,907.04,635.05,546.05,039.05,331.05,438.05,376.05,456.07,176.08,335.09,875.011,346.012,258.012,547.012,978.011,811.0
    In percent of GDP5.
    Collected international trade tax rate = international trade taxes/value of trade (in percent)16.815.416.313.811.110.110.410.
    Collected tariff rate = import duties/value of imports (in percent)26.323.324.121.516.915.417.
    Domestic taxes on goods and services
    In millions of dirhams5,806.06,040.07,813.08,693.09,561.010,847.014,710.016,530.019,923.020,469.020,926.023,042.026,380.027,528.028,629.030,299.0
    In percent of GDP7.
    In percent of total tax revenue41.839.443.145.545.245.852.853.853.050.645.045.745.547.648.249.8
    Overall fiscal balance
    Payment-order basis,
    in millions of dirhams−7,510.0−11,098.0−11,522.0−11,985.0−12,575.0−12,457.0−8,290.0−9,270.0−8,397.0−11,589.0−7,526.0−7,515.0−5,338.0−7,521.0−8,854.0−14,553.0
    In percent of GDP−10.1−14.0−12.4−12.1−11.2−9.6−5.4−5.9−4.6−6.0−3.5−3.1−2.2−3.0−3.2−5.3
    Overall fiscal balance
    Cash basis, in millions of dirhams−7,246.0−11,229.0−8,561.0−11,413.0−9,061.0−11,104.0−8,834.0−9,938.0−10,482.0−9,389.0−9,830.0−7,518.0−4,997.0−8,932.0−9,143.0−9,430.0
    In percent of GDP−9.8−14.2−9.2−11.5−8.1−8.6−5.7−6.3−5.8−4.8−4.6−3.1−2.1−3.6−3.3−3.4
    Current account balance
    In billions of U.S. dollars−1.5−1.6−1.9−1.0−1.4−0.7−0.7−0.2−0.2−0.2−0.1−0.1−0.6−0.5−0.7−1.5
    In percent of GDP
    Excluding official transfers0.68−4.81−2.71−2.11−2.37−2.08−2.53−4.91
    Including official transfers−7.76−10.75−12.29−7.32−10.95−5.79−3.88−1.07−1.08−4.65−0.36−0.22−2.03−1.97−2.35−4.69
    Source: Moroccan authorities; IMF staff estimates; and IMF, World Economic Outlook (October 1997).
    Table 11.Philippines: Summary Measures of Economic Performance and Revenue Trends
    GNP (at current market prices, in billions of pesos)595.10619.80673.10795.20913.801,078.001,255.001,375.001,500.001,737.001,968.00
    Exchange rate (in pesos to the U.S. dollar)18.6120.3920.5721.0921.7024.3027.5025.5027.1226.4225.71
    Value of trade = value of imports + exports
    In billions of U.S. dollars9.779.8912.4615.2318.2420.3920.8924.3428.9734.8243.84
    In billions of pesos181.72201.53256.21321.34395.81495.53574.50620.75785.72919.841,127.07
    In percent of GNP30.5432.5238.0640.4143.3145.9745.7845.1552.3852.9657.27
    Value of imports
    In billions of U.S. dollars5.145.046.748.1610.4212.2112.0514.5217.6021.3326.38
    In billions of pesos95.59102.83138.56172.11226.09296.63331.40370.24477.23563.60678.20
    In percent of GNP16.0616.5920.5921.6424.7427.5226.4126.9331.8232.4534.46
    Value of exports
    In billions of U.S. dollars4.634.845.727.077.828.188.849.8211.3813.4817.46
    In billions of pesos86.1398.71117.65149.22169.72198.89243.11250.51308.49356.24448.87
    In percent of GNP14.1715.9317.4818.7718.5718.4519.3718.2220.5720.5122.81
    Tax revenue
    In billions of pesos61.1965.4085.5090.40122.50151.70182.30208.70230.30271.40310.60
    In percent of GNP10.2810.5512.7011.3713.4114.0714.5315.1815.3515.6215.78
    International trade taxes
    In billions of pesos18.1717.8026.0025.6038.9046.5065.0073.6082.7082.3097.90
    In percent of GNP3.052.873.863.224.264.315.185.355.514.744.97
    In percent of total tax revenue29.7027.2230.4128.3231.7630.6535.6635.2735.9130.3231.52
    Import duties
    In billions of pesos15.9716.8025.7025.0038.4045.9064.4072.9082.0081.6097.60
    In percent of GNP2.682.713.823.
    Collected international trade tax rate = international trade taxes/value of trade (in percent)10.008.8310.157.979.839.3811.3111.8610.538.958.69
    Collected tariff rate = import duties/value of imports (in percent)16.7016.3418.5514.5316.9815.4719.4319.6917.1814.4814.39
    Domestic taxes on goods and services
    In billions of pesos22.9326.7035.9033.0042.0049.2049.6055.4063.3076.1084.40
    In percent of GNP3.854.315.334.154.604.563.954.034.254.384.29
    In percent of total tax revenue37.4840.8341.9936.5034.2932.4327.2126.5527.7028.0427.17
    Overall deficit excluding grants
    In percent of GNP−1.88−5.05−2.99−2.92−2.14−3.45−2.10−1.16−1.46−0.00−0.19
    Excluding central bank restructuring (in percent of GNP)0.940.57
    Current account balance
    In billions of U.S. dollars0.521.210.200.32−1.46−2.70−1.03−0.86−3.02−2.95−3.26
    In percent of GDP
    Excluding official transfers−6.92−3.05−2.27−6.10−5.34−5.01
    Including official transfers1.704.040.600.84−3.41−6.11−2.27−1.62−5.55−4.60−4.40
    Sources: Philippine authorities; IMF staff estimates; and IMF, World Economic Outlook (October 1997).
    Table 12.Poland: Summary Measures of Economic Performance and Revenue Trends
    GDP (at current market prices,
    in billions of zlotys)80.90114.90155.80212.00286.80360.00
    Exchange rates (in zlotys to the U.S. dollar)1.061.361.812.272.422.70
    Value of trade = value of imports + exports
    In billions of U.S. dollars26.7929.3131.6737.9553.8464.15
    In billions of zlotys28.3339.9357.1686.23130.54172.95
    In percent of GDP35.0234.7636.6940.6745.5148.04
    Value of imports
    In billions of U.S. dollars12.7113.4815.8817.7924.7032.57
    In billions of zlotys13.4418.3728.6640.4259.8987.82
    In percent of GDP16.6115.9918.4019.0620.8824.40
    Value of exports
    In billions of U.S. dollars14.0815.8215.7920.1629.1431.57
    In billions of zlotys14.8921.5628.5045.8170.6485.12
    In percent of GDP18.4118.7618.2921.6124.6323.65
    Tax revenue
    In billions of zlotys28.5042.0060.9083.30111.50140.00
    In percent of GDP35.2336.5539.0939.2938.8838.89
    International trade taxes
    In billions of zlotys1.702.704.407.509.109.40
    In percent of GDP2.102.352.823.543.172.61
    In percent of total tax revenue5.966.437.
    Import duties
    In billions of zlotys1.702.704.407.509.109.40
    In percent of GDP2.102.352.823.543.172.61
    Collected international trade tax rate = international trade taxes/value of trade (in percent)6.006.767.708.706.975.44
    Collected tariff rate = import duties/value of imports (in percent)12.6514.6915.3518.5615.1910.70
    Domestic taxes on goods and services
    In billions of zlotys6.1010.3017.8024.2032.8043.50
    In percent of GDP7.548.9611.4211.4211.4412.08
    In percent of total tax revenue21.4024.5229.2329.0529.4231.07
    Fiscal balance
    In billions of zlotys
    State budget−5.70−8.90−5.30−5.40−9.90−7.80
    Rest of general government0.301.300.801.202.100.10
    In percent of GDP
    State budget−7.05−7.75−3.40−2.55−3.45−2.17
    Rest of general government0.371.130.510.570.730.03
    Current account balance
    In billions of U.S. dollars−0.90−1.57−0.08−2.13−3.96−1.35
    In percent of GDP
    Excluding official transfers−1.24−1.54−0.222.12−3.10−1.07
    Including official transfers−1.18−1.87−0.102.28−3.35−1.01
    Sources: Polish authorities: IMF staff estimates; and IMF, World Economic Outlook (October 1997)
    Table 13.Senegal: Summary Measures of Economic Performance and Revenue Trends
    GDP (at current market prices, in billions of CFA francs)1,244.301,342.601,432.801,479.901,514.601,551.201,581.401,612.801,586.602,155.102,429.802,637.50
    Exchange rates (in CFA francs to the U.S. dollar)449.26346.30300.54297.85319.01272.26282.11264.69283.16555.20499.10511.60
    Value of trade = value of imports + exports
    In billions of U.S. dollars1.311.541.631.631.772.061.922.021.791.812.192.25
    In billions of CFA francs588.62533.42488.83486.80564.09560.40540.78534.59507.951,006.571,090.881,152.86
    In percent of GDP47.3139.7334.1232.8937.2436.1334.2033.1532.0246.7144.9043.71
    Value of imports
    In billions of U.S. dollars0.800.880.960.961.
    In billions of CFA francs357.47305.93287.23284.66320.32317.04314.33315.49307.67567.45607.46648.40
    In percent of GDP28.7322.7920.0519.2421.1520.4419.8819.5619.3926.3325.0024.58
    Value of exports
    In billions of U.S. dollars0.510.660.670.680.760.890.800.830.710.790.970.99
    In billions of CFA francs231.15227.49201.60202.14243.77243.36226.46219.10200.28439.13483.42504.47
    In percent of GDP18.5816.9414.0713.6616.0915.6914.3213.5912.6220.3819.9019.13
    Tax revenue
    In billions of CFA francs185.10196.00205.50196.20219.00241.40264.10247.10220.20267.90330.30369.30
    In percent of GDP14.8814.6014.3413.2614.4615.5616.7015.3213.8812.4313.5914.00
    International trade taxes
    In billions of CFA francs55.3560.1562.7355.9068.3378.0886.7083.5571.6393.00116.78133.73
    In percent of GDP4.454.484.383.784.515.035.485.184.514.324.815.07
    In percent of total tax revenue29.9030.6930.5228.4931.2032.3432.8333.8132.5334.7135.3536.21
    Import duties
    In billions of CFA francs’55.0559.5562.0355.2068.3378.0886.7033.5571.6393.00116.78133.73
    In percent of GDP14.424.444.333.734.515.035.485.184.514.324.815.07
    Collected international trade tax rate = international trade taxes/value of trade (in percent)9.4011.2812.8311.4812.1113.9316.0315.6314.109.2410.7011.60
    Collected tariff race = import dudes/value of imports (in percent)15.4019.4721.5919.3921.3324.6327.5826.4823.2816.3919.2220.62
    Domestic taxes on goods and services
    In billions of CFA francs76.3580.2579.9876.6083.0888.9386.3085.3579.58100.00122.63139.18
    In percent of GDP6.145.985.585.185.485.735.465.295.024.645.055.28
    In percent of total tax revenue41.2540.9438.9239.0437.9336.8432.6834.5436.1437.3337.1337.69
    Overall fiscal balance (commitment basis, in percent of GDP)
    Including grants−2.30−1.50−1.20−2.10−3.10−2.000.20−2.50−3.00−1.80−0.20−0.20
    Excluding grants−3.80−2.60−2.60−4.00−4.40−0.30−1.00−3.80−4.00−5.70−3.20−2.00
    Overall fiscal balance (cash basis, in percent of GDP)−3.30−3.40−3.80−2.40−1.900.40−0.50−0.20−9.30−2.70−0.20
    Current account balance
    In billions of U.S. dollars−0.27−0.27−0.31−0.41−0.38−0.44−0.45−0.48−0.50−0.19−0.24−0.27
    In percent of GDP
    Excluding official transfers−16.82−12.09−11.61−10.63−10.22−8.92−9.39−9.09−9.99−8.92−7.56−6.87
    Including official transfers−10.54−7.11−6.65−8.32−8.23−7.79−8.20−7.84−8.90−4.94−4.84−5.32
    Sources: Senegalese authorities: IMF staff estimates: and IMF, World Economic Outlook (October 1997).
    Appendix II Collected Tariff Rates and Tariff Revenue for Selected Countries
    Table 14.Selected Countries: Collected Tariff Rates(Tariff revenue of a percent of value of imports)


    New Zealand4.014.354.743.624.25
    United Kingdom2.382.461.761.521.49
    United States4.803.183.823.342.59
    Congo, Dem. Rep, of38.6522.0818.1822.898.73
    Côte d’Ivoire28.0731.9622.7311.73
    Gambia, The17.1821.4726.7916.0514.55
    Sierra Leone19.9818.7817.1813.0122.86
    South Africa4.023.083.886.211.04
    Non-OECD Asia and Pacific
    Papua New Guinea6.826.4911.9817.1317.28
    Solomon Islands14.0511.2614.7521.5818.38
    Sri Lanka9.6210.6514.3915.609.02
    Middle East
    Iran, Islamic Rep. of9.4920.9311.236.4912.28
    Syrian Arab Rep.16.4011.568.439.93
    Non-OECD Western Hemisphere
    Bahamas, The26.2126.1230.8028.6729.06
    Costa Rica5.966.9610.6410.298.26
    Dominican Republic322.2215.5614.5810.6012.80
    El Salvador8.494.354.254.695.88
    Sources: IMF, Government Finance Statistics, various issues, and World Economic Outlook (October 1997); and OECD, Revenue Statistics, various issues, except as noted.Note: Data are unweighted averages.
    Table 15.Selected Countries: Tariff Revenuein percent of GDP


    New Zealand1.
    United Kingdom0.510.490.400.330.35
    United States0.290.280.310.300.27
    Congo, Dem. Rep. of35.891.943.173.261.33
    Côte d’Ivoire7.416.386.176.17
    Gambia, The7.2612.5610.428.768.76
    Sierra Leone5.
    South Africa1.110.720.730.980.18
    Non-OECD Asia and Pacific
    Papua New Guinea2.962.944.325.883.85
    Solomon Islands4.694.718.5912.2911.43
    Sri Lanka1.264.404.985.223.68
    Middle East
    Iran, Islamic Rep. of2.522.421.691.352.34
    Syrian Arab Rep.4.243.551.372.48
    Non-OECD Western Hemisphere
    Bahamas, The9.4711.2512.889.78.32
    Costa Rica1.901.982.713.592.97
    Dominican Republic34.963.433.604.053.80
    El Salvador2.
    Sources: IMF, Government Finance Statistics, various issues, and World Economic Outlook (October 1997); and OECD, Revenue Statistics, various issues, except as noted.Note: Data are unweighted averages.
    Table 16.Countries Included in the Sample for Model A
    CountryYear of Trade Liberalization
    Argentina1988 and 1989
    Bangladesh1985 and 1991
    Costa Rica1986
    Côte d’Ivoire1990
    South Africa1984
    Sri Lanka1987
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