01723cas a2200253 a 4500 AALejournalIMF001092 230101c9999 xx r poo 0 0eng d 5.00 USD 9781451858556 1018-5941 BD-DhAAL BD-DhAAL Sahn, David. Dominance Testing of Social Sector Expenditures and Taxes in Africa / David Sahn, Stephen Younger. Washington, D.C. : International Monetary Fund, 1999. 1 online resource (44 pages) IMF Working Papers <strong>Off-Campus Access:</strong> No User ID or Password Required <strong>On-Campus Access:</strong> No User ID or Password Required Electronic access restricted to authorized BRAC University faculty, staff and students This paper examines the progressivity of social sector expenditures and taxes in eight sub-Saharan African countries. It uses dominance tests to determine whether health and education expenditures redistribute resources to the poor. The paper finds that social services are poorly targeted. Among the services examined, primary education tends to be most progressive, and university education is least progressive. The paper finds that many taxes are progressive as well as efficient, including some broad-based taxes such as the VAT and wage taxation. Taxes on kerosene and exports appear to be the only examples of regressive taxes. Mode of access: Internet Younger, Stephen. IMF Working Papers; Working Paper ; No. 1999/172 Full text available on IMF http://elibrary.imf.org/view/journals/001/1999/172/001.1999.issue-172-en.xml IMF e-Library