Chapter

Appendix II. Expenditure and Tax Categories

Author(s):
George Mackenzie, Philip Gerson, and David Orsmond
Published Date:
April 1997
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Appendix II presents background information (referred to in the text) on selected economic and functional categories of expenditure, and major tax categories, expressed as a percentage of GDP (Tables 6-11).

Table 6.Selected Functional Categories of Expenditure(In percentage points of GDP)
LevelChangeShare in Total Expenditure
CountryInitialEnd of periodOverallAdj.IAdj. IIInitialEnd of period
Education
Bangladesh1.32.20.90.20.76.913.5
Chile4.42.6-1.80.7-2.512.513.3
Ghana2.23.10.81.1-0.323.018.7
India13.83.6-0.2-0.2
Mexico3.84.00.1-1.21.317.128.9
Morocco5.75.90.1-0.70.819.224.6
Senegal24.04.10.1-0.50.516.422.9
Thailand3.93.6-0.3-0.320.722.8
Average3.73.6-0.116.620.7
Health
Bangladesh0.61.00.40.43.16.2
Chile2.62.0-0.6-0.3-0.37.510.4
Ghana0.71.10.40.57.16.8
India11.11.0
Mexico0.40.41.72.9
Morocco1.01.0-0.1-0.10.13.44.0
Senegal20.90.6-0.3-0.2-0.13.53.3
Thailand0.81.10.30.4-0.14.37.3
Average1.01.04.45.8
Defense
Bangladesh1.21.50.30.36.29.2
Chile3.52.2-1.30.4-1.710.011.5
Ghana0.70.6-0.20.2-0.37.63.6
India2.92.5-0.4-0.415.915.5
Mexico0.50.60.10.10.12.14.4
Morocco5.94.4-1.5-1.2-0.319.918.6
Senegal2.52.1-0.5-0.410.211.4
Thailand4.22.4-1.8-0.5-1.322.615.6
Average2.72.0-0.6-0.2-0.511.811.2
Sources: IMF, Government Finance Statistics Yearbook (various issues); and various IMF Staff Country Reports.

General government.

Current spending only.

Sources: IMF, Government Finance Statistics Yearbook (various issues); and various IMF Staff Country Reports.

General government.

Current spending only.

Table 7.Selected Economic Categories of Expenditure(In percentage points of GDP)
LevelChangeShare in Total Expenditure
CountryInitialEnd of periodOverallAdj.IAdj. IIInitialEnd of period
Wages and salaries
Bangladesh3.20.520.4
Chile8.73.6-5.1-1.2-3.925.019.0
Ghana3.24.10.92.0-1.032.425.1
India1.91.8-0.1-0.110.311.3
Mexico4.12.1-2.0-0.8-1.218.315.5
Morocco10.710.7-0.90.935.844.9
Senegal10.08.3-1.7-1.5-0.240.746.4
Thailand4.25.31.11.9-0.822.233.7
Average (excluding Bangladesh)6.15.1-1.0-0.1-1.026.428.0
Other current goods and services
Bangladesh2.20.713.7
Chile6.12.0-4.1-2.8-1.317.510.3
Ghana2.92.4-0.50.2-0.829.714.4
India2.32.0-0.3-0.312.812.7
Mexico2.21.1-1.1-1.20.19.88.3
Morocco4.54.0-0.5-1.71.115.116.8
Senegal7.63.7-3.9-3.930.920.5
Thailand6.54.2-2.3-0.9-1.434.827.1
Average (excluding Bangladesh)4.62.8-1.8-1.5-0.421.515.7
Subsidies and transfers
Bangladesh1.5-0.89.4
Chile12.210.9-1.48.3-9.735.056.7
Ghana2.32.50.2-0.91.123.615.2
India7.47.1-0.3-0.341.244.6
Mexico111.28.5-2.8-5.02.250.161.9
Morocco3.11.3-1.81.1-2.910.45.5
Senegal2.81.9-0.9-1.00.19.27.8
Thailand2.81.1-1.7-1.4-0.314.97.2
Average (excluding Bangladesh)6.04.7-1.20.1-1.626.428.4
Capital
Bangladesh12.69.0-3.7-4.30.667.256.4
Chile27.92.7-5.2-5.60.522.514.0
Ghana1.47.46.05.90.114.345.3
India1.91.8-0.1-0.110.811.6
Mexico4.92.0-2.9-1.7-1.321.814.3
Morocco11.67.8-3.7-4.40.738.732.8
Senegal4.24.1-0.1-1.31.217.122.8
Thailand5.25.0-0.3-1.21.027.931.9
Average6.25.0-1.2-1.60.427.528.6
Sources: IMF, Government Finance Statistics Yearbook (various issues); and various IMF Staff Country Reports.

Includes exchange rate subsidies between 1982 and 1987.

Excludes net lending, which in 1973, 1982, and 1989 equaled 0.9,–2.9, and–0. 9 percent of GDP, respectively.

Sources: IMF, Government Finance Statistics Yearbook (various issues); and various IMF Staff Country Reports.

Includes exchange rate subsidies between 1982 and 1987.

Excludes net lending, which in 1973, 1982, and 1989 equaled 0.9,–2.9, and–0. 9 percent of GDP, respectively.

Table 8.Categories of Revenue1(In percentage points of GDP)
LevelChangeShare in Total Revenue
CountryInitialEnd of periodOverallAdj. IAdj. IIInitialEnd of period
Tax revenue
Bangladesh7.18.71.6-0.21.881.976.9
Chile23.516.5-7.1-0.5-6.681.877.0
Ghana5.312.47.26.90.387.190.2
India10.810.6-0.2-0.279.674.3
Mexico14.615.50.91.4-0.493.091.4
Morocco20.323.22.8-2.04.992.086.3
Senegal17.813.9-3.9-3.4-0.593.686.1
Thailand13.716.73.00.22.891.990.1
Average14.114.70.50.30.387.684.0
Direct taxes
Bangladesh1.02.31.20.30.912.220.0
Chile11.35.8-5.6-2.0-3.639.426.9
Ghana1.72.40.70.9-0.328.817.6
India2.12.60.50.515.218.0
Mexico9.79.90.2-0.20.461.857.9
Morocco6.97.0-1.51.531.425.9
Senegal4.84.5-0.3-0.40.125.327.7
Thailand2.95.93.00.62.419.732.1
Average5.15.0-0.20.229.228.3
Indirect taxes
Bangladesh6.06.40.4-0.50.969.756.9
Chile12.210.7-1.51.6-3.042.450.1
Ghana3.510.06.55.90.658.372.6
India8.78.0-0.7-0.764.356.3
Mexico4.95.70.81.6-0.831.333.5
Morocco13.416.22.8-0.63.460.760.4
Senegal13.09.4-3.5-3.0-0.568.358.4
Thailand10.810.7-0.40.472.258.0
Average9.19.60.60.50.158.455.8
Nontax revenue
Bangladesh1.62.61.00.10.918.123.1
Chile5.24.9-0.31.2-1.518.223.0
Ghana0.81.40.60.8-0.212.99.8
India2.83.70.90.920.425.7
Mexico1.11.50.40.47.08.6
Morocco1.83.71.90.61.38.013.7
Senegal1.22.21.02.0-1.06.413.9
Thailand1.21.80.60.40.28.19.9
Average2.02.70.80.712.416.0
Sources: IMF, Government Finance Statistics Yearbook (various issues); and various IMF Staff Country Reports.

Excluding grants.

Sources: IMF, Government Finance Statistics Yearbook (various issues); and various IMF Staff Country Reports.

Excluding grants.

Table 9.Direct Taxes(In percentage points of GDP)
LevelChangeShare in Total Revenue
CountryInitialEnd of periodOverallAdj. IAdj. IIInitialEnd of period
Income taxes
Bangladesh0.81.50.80.20.68.713.7
Chile4.42.7-1.71.3-3.015.212.6
Ghana1.72.40.70.9-0.228.617.7
India2.02.50.50.514.817.4
Mexico14.86.01.3-0.82.130.435.5
Morocco4.55.71.20.11.220.421.4
Senegal4.03.5-0.5-0.4-0.120.921.6
Thailand2.75.22.50.52.017.828.0
Average3.13.70.60.30.419.621.0
Personal income taxes
Bangladesh0.20.40.20.12.83.5
Chile22.60.9-1.70.9-2.69.14.4
Ghana0.90.7-0.10.2-0.314.45.3
India1.01.10.10.17.47.9
Mexico32.62.60.1-0.70.716.315.5
Morocco1.52.81.30.40.96.710.4
Senegal2.62.5-0.1-0.30.113.715.4
Thailand1.11.80.60.67.69.5
Average1.61.60.2-0.19.79.0
Corporate and other income taxes
Bangladesh0.51.20.60.20.55.910.2
Chile21.71.80.4-0.46.08.2
Ghana0.91.70.80.80.114.212.4
India1.01.40.40.47.49.6
Mexico32.23.41.2-0.11.314.120.0
Morocco3.02.9-0.1-0.30.213.811.0
Senegal1.41.0-0.4-0.1-0.27.26.3
Thailand1.53.41.9-0.12.010.218.4
Average1.52.10.60.10.59.912.0
Other direct taxes
Bangladesh0.30.70.40.10.33.56.3
Chile7.03.1-3.9-3.3-0.624.214.4
Ghana0.2-0.1
India0.10.10.40.6
Mexico44.93.8-1.10.6-1.731.422.4
Morocco2.41.2-1.2-1.50.311.04.5
Senegal0.81.00.10.24.46.0
Thailand0.30.80.50.41.94.1
Average2.01.3-0.7-0.5-0.19.67.3
Sources: IMF, Government Finance Statistics Yearbook (various issues); and various IMF Staff Country Reports.

Excludes corporate taxes paid by PEMEX.

Allocation of income taxes in final period based on shares in 1986 receipts.

Allocation of income taxes in final period based on shares in 1988 receipts.

Includes income taxes from PEMEX.

Sources: IMF, Government Finance Statistics Yearbook (various issues); and various IMF Staff Country Reports.

Excludes corporate taxes paid by PEMEX.

Allocation of income taxes in final period based on shares in 1986 receipts.

Allocation of income taxes in final period based on shares in 1988 receipts.

Includes income taxes from PEMEX.

Table 10.Taxes on Domestic Sales of Goods and Services(In percentage points of GDP)
LevelChangeShare in Total Revenue
CountryInitialEnd of periodOverallAdj. IAdj. IIInitialEnd of period
Total
Bangladesh2.93.70.9-0.11.033.133.1
Chile8.78.5-0.24.0-4.230.339.9
Ghana2.45.43.01.51.539.239.0
India4.84.6-0.2-0.235.832.6
Mexico4.04.60.61.7-1.225.726.9
Morocco7.811.23.30.52.835.541.6
Senegal5.33.4-1.9-1.1-0.727.821.1
Thailand6.97.40.50.6-0.146.039.8
Average5.36.10.80.9-0.134.234.2
Sales and value-added taxes
Bangladesh1.42.51.0-0.41.416.521.8
Chile5.26.81.65.4-3.918.231.7
Ghana0.21.20.90.40.54.08.4
India0.10.21.01.1
Mexico2.22.90.71.0-0.314.217.0
Morocco5.05.90.91.0-0.122.421.8
Senegal3.63.0-0.6-0.2-0.418.718.3
Thailand2.83.00.3-0.20.518.416.3
Average2.63.20.60.9-0.314.217.0
Excises and other goods and services taxes
Bangladesh1.41.3-0.10.2-0.416.611.4
Chile3.51.8-1.7-1.5-0.312.18.2
Ghana2.14.22.11.11.035.330.6
India4.74.5-0.2-0.234.731.5
Mexico1.81.7-0.10.7-0.811.59.9
Morocco2.95.32.4-0.52.913.119.8
Senegal1.70.6-1.2-1.0-0.29.13.5
Thailand4.14.30.20.8-0.627.623.5
Average2.83.00.20.220.017.3
Sources: IMF, Government Finance Statistics Yearbook (various issues); and various IMF Staff Country Reports.
Sources: IMF, Government Finance Statistics Yearbook (various issues); and various IMF Staff Country Reports.
Table 11.Taxes on External Trade(In percentage points of GDP)
LevelChangeShare in Total Revenue
CountryInitialEnd of periodOverallAdj. IAdj. IIInitialEnd of period
Total
Bangladesh3.22.7-0.5-0.3-0.136.723.8
Chile3.52.2-1.3-2.41.112.110.2
Ghana1.24.63.54.4-0.919.033.6
India3.93.4-0.5-0.528.623.7
Mexico0.91.10.2-0.10.35.56.5
Morocco5.65.0-0.5-1.10.625.218.7
Senegal7.76.0-1.7-1.90.240.537.3
Thailand3.93.4-0.5-1.00.526.218.2
Average3.73.5-0.2-0.40.224.221.5
Customs duties and other import taxes
Bangladesh3.22.7-0.5-0.3-0.136.723.8
Chile3.52.2-1.3-2.41.112.110.2
Ghana0.73.12.42.10.311.922.4
India3.93.3-0.6-0.628.523.2
Mexico0.91.10.3-0.10.45.46.5
Morocco5.35.0-0.2-1.10.823.918.7
Senegal7.66.0-1.6-1.80.339.937.3
Thailand3.03.30.3-0.30.620.018.0
Average3.53.3-0.1-0.60.522.320.0
Export and other international taxes
Bangladesh
Chile
Ghana0.41.61.12.4-1.27.111.3
India0.10.10.10.10.5
Mexico0.1
Morocco0.3-0.3-0.31.3
Senegal0.1-0.1-0.1-0.10.6
Thailand0.9-0.9-0.8-0.16.20.2
Average0.20.20.2-0.21.91.5
Sources:IMF, Government Finance Statistics Yearbook (various issues); and various IMF Staff Country Reports.
Sources:IMF, Government Finance Statistics Yearbook (various issues); and various IMF Staff Country Reports.

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