Benefit incidence analysis in developing countries

摘要: As interesting and difficult as it is to allocate tax burdens individuals, the profession knows even less about allocating benefits. The authors survey literature on benefit incidence since DeWulf's (1975) review, focusing methodology results of analysis in developing countries. Research this area faces all general-equilibrium difficulties faced by well task measuring benefits from publicly provided goods services. Despite inherent pitfalls methodology, believe that can provide an important perspective budget combining data household use with project costs. In particular, analyses help illuminate distributional impacts proposed reallocations government resources among projects. value such research especially high considering scarcity recent area. review existing available results, point out areas which further might have large payoffs. They also make specific methodological suggestions ensure future useful for policymakers possible. For example: Aggregate based zero-government counterfactual rely strong assumptions fixed relative prices incomes, efficiency, relationship between marginal total And those studies are often not designed identify types public services poor. Researchers should focus more providing functions or programs reach conclusions programs. Benefit be assigned households information usage rather than ad hoc assign income number members household. Improved annual cost measures need developed, particulary capital inputs. group deciles whenever possible consider other groupings adjusted composition, age, location, relevant socioeconomic variables. Careful attention life-cycle benefits, shifting, rent-seeking, out-of-pocket costs, displacement private sector efforts, average versus incidence, several issues significantly increase policymakers.