IMF programs and tax effort What role for institutions in Africa?

When compared to other developing countries, most Sub-Saharan African countries are characterized by a disappointing level of development. Among the factors explaining this poor performance, the inadequate supply of public goods is often advocated. This inadequate supply is due either to poor efficiency of public expenditure, or to an insufficient tax effort. This paper is focused on this last factor. One of the reasons for the low level of public revenues could be the weak impact of the IMF programs on the tax effort. In the agreements that developing countries reach with the IMF, they commit to reduce their macro-economic imbalances, notably fiscal deficit, to a sustainable level. The measures necessary to achieve the overall budgetary objectives apply mainly to public expenditures as they are easy to reduce in the short term. However, the hypothesis of a positive effect of IMF programs must be considered: one objective of the African governments could be to maintain public expenditures at their previous level. To this end, African governments could choose to mobilize additional public revenues. Thus, most of IMF programs promote tax reforms leading to a more effective policy of public revenue mobilization. This last scenario of an increase of the level of public revenue is corroborated by the econometric analysis. The level of public revenue depends, among other factors, on the quality of institutions. However, the institutional quality of custom and tax administrations is weaker in Africa than elsewhere. This poor quality reduces the efficiency of IMF programs which may have a lower impact on the level of public revenue in African countries. These results point up two main lessons for the IMF (and more generally for lenders) and for recipient countries: 1) The role of technical assistance associated with the IMF programs is crucial, since it enables capacity reinforcement of the technical administrations in charge of the definition and implementation of the reform; 2) The technical assistance for tax and custom administrations must be strengthened for those countries which initially have a poor quality of bureaucracy.

IMF programs and tax effort What role for institutions in Africa?

When compared to other developing countries, most Sub-Saharan African countries are characterized by a disappointing level of development. Among the factors explaining this poor performance, the inadequate supply of public goods is often advocated. This inadequate supply is due either to poor efficiency of public expenditure, or to an insufficient tax effort. This paper is focused on this last factor. One of the reasons for the low level of public revenues could be the weak impact of the IMF programs on the tax effort. In the agreements that developing countries reach with the IMF, they commit to reduce their macro-economic imbalances, notably fiscal deficit, to a sustainable level. The measures necessary to achieve the overall budgetary objectives apply mainly to public expenditures as they are easy to reduce in the short term. However, the hypothesis of a positive effect of IMF programs must be considered: one objective of the African governments could be to maintain public expenditures at their previous level. To this end, African governments could choose to mobilize additional public revenues. Thus, most of IMF programs promote tax reforms leading to a more effective policy of public revenue mobilization. This last scenario of an increase of the level of public revenue is corroborated by the econometric analysis. The level of public revenue depends, among other factors, on the quality of institutions. However, the institutional quality of custom and tax administrations is weaker in Africa than elsewhere. This poor quality reduces the efficiency of IMF programs which may have a lower impact on the level of public revenue in African countries. These results point up two main lessons for the IMF (and more generally for lenders) and for recipient countries: 1) The role of technical assistance associated with the IMF programs is crucial, since it enables capacity reinforcement of the technical administrations in charge of the definition and implementation of the reform; 2) The technical assistance for tax and custom administrations must be strengthened for those countries which initially have a poor quality of bureaucracy.cerdi

Transient Response of the Head Kinematics - Influence of a Disturbed Visual Flow

Vision influences the controlled kinematics of human body. Previous studies have shown the influence of vision on head stabilization or whole posture. However, latencies between the stimuli and the head motion have never been quantified. The aim of this study is to quantify the influence of a perturbed vision on the head kinematics. Seven healthy volunteers without uncorrected vision (26.7±6.9 years old, 1 female, 2 right-handed/right-dominant eye, 5 right-handed/left-dominant eye) were studied. Visual stimuli were performed through an immersive personal 3D viewer (HMZ-T1, Sony), securely tied on the head. Motion analysis of the head and the torso were performed using the optoelectronic Vicon system (100Hz). Three markers were glued on the personal viewer, close to the nasion, left and right tragus, in order to create the head frame. Three markers were glued to create the torso frame (both acromia and C7). Two different 3D animated scenes were created on Blender and displayed at 24Hz. The first animation was a landscape with a ball rolling on the ground, and then the ball stopped before being virtually launched via a catapult toward the screen. Two velocities were programmed: 4.67 and 10.58 m.s-1. The second animation was a beach with sea and sky, where horizon tilted anticlockwise at 2 different constant rates: 0.24 deg.s-1 and 0.48 deg.s-1 with maximal amplitude of 8° and 16° respectively. The motion of the head relative to the torso was calculated for both scenes on seated and upright position, at the 2 different velocities, 2 times each, for a total of 16 random tests on each volunteer. For the launched ball animated scene, the reaction time seated was, as expected, shorter for the fast launches. For the beach animated scene, the head profiles followed most of the time the kinematic profile of the tilted animation, linearly or by steps, and not necessary until the end. Volunteers who were right-handed and right dominant eye tilted their head clockwise, at the inverse of the stimuli. Both experiments confirmed that visual stimulus could influence the kinematics of the head-neck system. In the ball animation, velocity of the stimulus does not seem to affect the amplitude of movement. In the beach animation, the head motions were variable, but performed at the same mean speed than the stimuli. Furthermore, the limited number of volunteer cannot conclude on the direction of rotation of the head, depending of the dominant hand and eye

RUGBY AND CERVICAL SPINE INJURY

The purpose of this presentation is to present an overview about cervical spine injuries and rugby. We focus first on global epidemiology of such injuries and on the associated injury mechanisms. Then we present the different actions developed during the last decades in order to reduce the number of injuries. In a final part, a new approach based on Finite Element Modelling is proposed to identify links between injury risks and specific anatomy

IMF programs and tax effort What role for institutions in Africa?

When compared to other developing countries, most Sub-Saharan African countries are characterized by a disappointing level of development. Among the factors explaining this poor performance, the inadequate supply of public goods is often advocated. This inadequate supply is due either to poor efficiency of public expenditure, or to an insufficient tax effort. This paper is focused on this last factor. One of the reasons for the low level of public revenues could be the weak impact of the IMF programs on the tax effort. In the agreements that developing countries reach with the IMF, they commit to reduce their macro-economic imbalances, notably fiscal deficit, to a sustainable level. The measures necessary to achieve the overall budgetary objectives apply mainly to public expenditures as they are easy to reduce in the short term. However, the hypothesis of a positive effect of IMF programs must be considered: one objective of the African governments could be to maintain public expenditures at their previous level. To this end, African governments could choose to mobilize additional public revenues. Thus, most of IMF programs promote tax reforms leading to a more effective policy of public revenue mobilization. This last scenario of an increase of the level of public revenue is corroborated by the econometric analysis. The level of public revenue depends, among other factors, on the quality of institutions. However, the institutional quality of custom and tax administrations is weaker in Africa than elsewhere. This poor quality reduces the efficiency of IMF programs which may have a lower impact on the level of public revenue in African countries. These results point up two main lessons for the IMF (and more generally for lenders) and for recipient countries: 1) The role of technical assistance associated with the IMF programs is crucial, since it enables capacity reinforcement of the technical administrations in charge of the definition and implementation of the reform; 2) The technical assistance for tax and custom administrations must be strengthened for those countries which initially have a poor quality of bureaucracy