Background Panel tests are a predetermined group of tests commonly requested together to provide a comprehensive and conclusive diagnosis, for example, liver function test (LFT). South African HIV antiretroviral treatment (ART) guidelines recommend individual tests for toxicity monitoring over panel tests. In 2008, the National Health Laboratory Services (NHLS) request form was redesigned to li...

This paper tests whether state school finance reform alters neighborhood income homogeneity. One implication of the Tiebout model is that within-community homogeneity declines as a result of an exogenous decrease in the ability of jurisdictions to set local tax and expenditure levels. The property tax revolt and the school finance equalization reform of the 1970s and 1980s offer a test of the r...

In this work we explore the impact of alternative tax-benefits systems on household welfare. The framework of our analysis is the theory of optimal taxation with the distribution of potential wages replaced by the distribution of household abilities. The latter has been calculated by inversion of the household’s utility maximisation problem. This methodology has been then implemented in order t...

Most systems of health care financing in EU member states currently include elements of income redistribution. The paper analyzes the effects of shifting this kind of redistribution to the tax system and argues that this reform could create two types of efficiency gains. On the expenditure side, it would facilitate the adoption of more incentive-compatible insurance contracts, for example throu...

INTRODUCTION Including entitlement programs and tax incentives, the scope of federal efforts to help nonelderly residents obtain health care coverage is considerable. In 2007, the federal government spent roughly $130 billion on subsidized health insurance provided to nonelderly low-income people through the federal--state Medicaid program and the State Children’s Health Insurance Program (SCHI...

Regulatory transparency is key in improving state capacity and foster economic development. In the case of tax collection activities, the lack of regulatory transparency negatively affects tax revenue mobilization efforts of governments (Besley and Persson 2014). It also dampens private sector development, as it increases the costs for private businesses of complying with tax legislation and de...

This study aimed to investigate the effects of fiscal decentralization on Ethiopia’s regional (Sub-national) macroeconomic stability. The followed a causational research design employing data from 2005–to 2018. units analysis in are sub-national governments (SNGs). utilized two-step System General Methods Moment (SYS-GMM) model since it resolves econometric issues, including endogeneity, autoco...

The paper estimates the consequences for tax revenue and income distribution of removal expenditures from Spanish Personal Income Tax (IRPF) in place during 2013 year. concludes that all analyzed would increase by €24,457 million (37.9% IRPF actual collection), redistributive effect, measured Reynolds-Smolensky index, be reduced 1.1%. also analyzes sundry hypothetical scenarios involving refund...

We propose simple modifications for the Kakwani tax progressivity measure that make it suitable for evaluating access inequality for medical services. Our modification is to measure inequality using the ratio of the concentration index to the Gini coefficient instead of the difference between them. We also propose a measure using the Gini coefficient or concentration index of consumption expend...

Studies of political budget cycles in developing countries have generally sought to inform understanding of short-term fiscal dynamics, but can also offer unique insight into broader political dynamics in developing countries. This article correspondingly employs markedly improved data in order to study the impact of elections on tax collection, and draw broader lessons. It shows that while ele...