This evaluation, prepared in collaboration with the Islamic Development Bank, looks at the effectiveness of Bank assistance to Jordan during the 1990s, from three perspectives: an analysis of the Bank's services and products, development impact, and the contribution of the Bank and its...

Using data from the 1992 Bulgarian household budget survey, the authors analyze the structure of income in Bulgaria, identifying who the poor are and how they are reached by the social safety net. Their main findings about household incomes: (a) Social transfers provide an extremely large...

Using the 1992 Bulgarian household budget survey, the authors analyze the distribution of income and of the income tax burden by income and expenditure class and by rural-urban sector. They find: 1) Low income inequality (although that is changing rapidly). 2) A progressive income tax system....

Using a household budget survey for 1992, The author shows the poor revenue performance and distributional impact of Bulgaria's personal income tax system. He explores the implications for revenue and income distribution of two alternative tax systems - a flat tax and a progressive but simpler...

Any consideration of alternative tax systems must consider underlying levels and distributions of income. But broader, simpler tax bases would facilitate administration, increase revenues, and reduce opportunities and incentives for tax evasion.Using a household budget survey for 1992, Hassan...

The empirical analysis of Bulgaria's income distribution and income tax burden indicates that the country has low income inequality although this is changing rapidly. The income tax is progressive and contributes significantly to reducing income inequality, and the urban sector pays...

Bulgaria's social safety net is not well targeted; too many benefits accrue to better-off households rather than to the poor. Comprehensive reform is needed, focusing on pensions, unemployment benefits, child allowances, and social assistance.Using data from the 1992 Bulgarian household budget...

This study utilizes the 1992 Bulgarian household budget survey to analyze the distribution of income and income tax burden. Results indicate that the country is characterized by low income inequality, though this is changing rapidly. The findings also show that the present income tax system is...

This paper reviews World Bank Operations Evaluation Department experience with partnerships in joint country assistance evaluations. The emphasis is on identifying emerging benefits and costs of joint evaluations and on extracting lessons for future partnerships. Country Assistance Evaluations...

The paper uses household budget survey data for income, expenditure, and taxes to analyze how taxes affect household income, and to address questions regarding the burden of taxation and the progressivity of the income tax. The paper provides answers to questions such as these: Does the tax...