World Bank Document

and other training institutions by central govern- and for overall surplus/deficit as a percentage of
ments. Also included is expenditure on the general GNP are weighted by GNP in current dollars.
administration and regulation of the education
system; on research into its objectives, organiza- Table 27. Central government current revenue
tion, administration, and methods; and on such
subsidiary services as transport, school meals, and Information on data sources and comparability is
medical and dental services in schools.
given in the note for Table 26. Current revenue by
Health covers public expenditure on hospitals, source is expressed as a percentage of total current
medical and dental centers, and clinics with a revenue, which is the sum of tax revenue and curmajor
medical component; on national health and rent nontax revenue, and is calculated from
medical insurance schemes; and on family plan- national currencies.
ning and preventive care. Also included is expend- Tax revenue is defined as all government revenue
iture on the general administration and regulation from compulsory, unrequited, nonrepayable
of relevant government departments, hospitals receipts for public purposes, including interest coland
clinics, health and sanitation, and national lected on tax arrears and penalties collected on
health and medical insurance schemes.
nonpayment or late payment of taxes. Tax revenue
Housing and community amenities and social security is shown net of refunds and other corrective transand
zoelfare covers (1) public expenditure on hous- actions. Taxes on income, profit, and capital gain are
ing, such as income-related schemes; on provision taxes levied on the actual or presumptive net
and support of housing and slum clearance activi- income of individuals, on the profits of enterties;
on community development; and on sanitarv prises, and on capital gains, whether realized on
services; and (2) public expenditure for compensa- land sales, securities, or other assets. Social Security
tion to the sick and temporarily disabled for loss of contributions include employers' and employees'
income; payments to the elderly, the permanently social security contributions as well as those of
disabled, and the unemployed; and for family, self-employed and unemployed persons. Domestic
maternity, and child allowances. The second cate- taxes on goods and services include general sales,
gory also includes the cost of welfare services such turnover, or value added taxes, selective excises on
as care of the aged, the disabled, and children, as goods, selective taxes on services, taxes on the use
well as the cost of general administration, regula- of goods or property, and profits of fiscal monopotion,
and research associated with social security lies. Taxes on international trade and transactions
and welfare services.
include import duties, export duties, profits of
Economic services comprises public expenditure export or import marketing boards, transfers to
associated with the regulation, support, and more government, exchange profits, and exchange
efficient operation of business, economic develop- taxes. Other taxes include employers' payroll or
ment, redress of regional imbalances, and creation manpower taxes, taxes on property, and other
of employment opportunities. Research, trade pro- taxes not allocable to other categories.
motion, geological surveys, and inspection and Current nontax revenue comprises all government
regulation of particular industry groups are among revenue that is not a compulsory nonrepayable
the activities included. The five major categories of payment for public purposes. Proceeds of grants
economic services are fuel and energy, agriculture, and borrowing, funds arising from the repayment
industry, transportation and communication, and of previous lending by governments, incurrence of
other economic affairs and services.
liabilities and proceeds from the sale of capital
Other covers expenditure for the general admin- assets are not included.
istration of government not included elsewhere; The summary measures for the components of
for a few economies it also includes amounts that current revenue are weighted by total current revecould
not be allocated to other components.
nue in current dollars; those for current revenue as
Overall surplus/deficit is defined as current and a percentage of GNP are weighted by GNP in curcapital
revenue and grants received less total rent dollars.
expenditure less lending minus repayments.
The summary measures for the components of Table 28. Income distribution
central government expenditure are weighted by
central government expenditure in current dollars; The data in this table refer to the distribution of
those for total expenditure as a percentage of GNP total disposable household income accruing to per-
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