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  • 2010-2014  (5,840)
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  • 1
    Keywords: CO2 ; greenhouse gas emissions
    Description / Table of Contents: The reconciliation of economic development, social justice and reduction of greenhouse gas emissions is one of the biggest political challenges of the moment. Strategies for mitigating CO2 emissions on a large scale using sequestration, storage and carbon technologies are priorities on the agendas of research centres and governments. Research on carbon sequestration is the path to solving major sustainability problems of this century a complex issue that requires a scientific approach and multidisciplinary and interdisciplinary technology, plus a collaborative policy among nations. Thus, this challenge makes this book an important source of information for researchers, policymakers and anyone with an inquiring mind on this subject.
    Pages: Online-Ressource (470 Seiten)
    ISBN: 9789535112259
    Language: English
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  • 2
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    Makati City: Philippine Institute for Development Studies (PIDS)
    Publication Date: 2016-02-10
    Description: Although LEEs are meant to be self-sustaining, if not revenue-generating units, many of them actually incur losses on a continuing basis. Current practice in many LGUs does not engender a clear appreciation of the true cost of the local economic enterprise. COA has documented many cases where the operation of LGU economic enterprises was not treated as special accounts in the General Fund contrary to the provisions of the Local Government Code (LGC) of 1991. The less than transparent reporting of the actual financial condition and profitability of these enterprises may have some adverse effect on decisions taken by LGU officials. On the one hand, economic enterprises are oftentimes used as the vehicle for charging casual employees who are utilized elsewhere in the LGU system so as to circumvent the 45 percent-55 percent limitations on personal services (PS) expenditures of LGUs. On the other hand, part of the cost of LEE operation and management is sometimes charged under other offices in the LGU. Overall, the less than business-like approach to local enterprise management has resulted in large arrearages and low collection efficiency.
    Keywords: ddc:330 ; public enterprise ; economic enterprise ; state-owned enterprise ; alternative service delivery modes ; government budgeting ; one-fund principle ; cost recovery ; Standortpolitik ; Öffentliches Unternehmen ; Privatwirtschaft ; Kosten-Nutzen-Analyse
    Repository Name: EconStor: OA server of the German National Library of Economics - Leibniz Information Centre for Economics
    Language: English
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  • 3
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    Makati City: Philippine Institute for Development Studies (PIDS)
    Publication Date: 2016-02-10
    Description: Highly unequal access to health services and the large share of household out-of-pocket spending in total health expenditures underscore the importance of attaining universal health coverage. This study evaluates the major challenges involved in moving toward universal coverage of the Philippine National Health Insurance Program. The strategic approach of PhilHealth in expanding population coverage has been described as "squeezing the middle:" (i) "squeezing from the top" by expanding the PhilHealth coverage of the group subject to compulsory enrollment, i.e., the Employed Sector Program, (ii) "squeezing from the bottom" by expanding the coverage of the poor households under the Sponsored Program, and (iii) implementing interventions that are directed at expanding the coverage of nonpoor households whose heads are employed in the informal sector under the Individually Paying Program.Recently, government decided that the national government counterpart in the premium contributions of members enrolled in the Sponsored Program will only be available for families identified as poor under the National Household Targeting System for Poverty Reduction (NHTS-PR). This decision is anchored on the expectation that the use of the NHTS-PR will improve the targeting performance of the Sponsored Program largely by enabling the government to eliminate political intervention in the selection process.While this new policy direction helps promote better targeting of the national government subsidy, it presents distinct challenges to the PhilHealth in moving toward universal coverage. First, ensuring the enrollment in the program of all the households identified under the NHTS-PR is a major hurdle considering that the selection and enrollment of Sponsored Program beneficiaries are largely initiated by the LGUs and considering the extent of political patronage involved in the process. Second, ensuring the continued enrollment in PhilHealth of some 5.1 million households who were enrolled in the Sponsored Program in 2010 but who are not in the NHTS-PR list of poor households even if they are no longer qualified for the national government subsidy is another major challenge.The analysis suggests that broadening population coverage of social health insurance program may be difficult to achieve without concomitant reforms in other elements of the program, particularly the payment mechanism.
    Keywords: ddc:330 ; health insurance ; Philippines ; PhilHealth Sponsored Program ; PhilHealth ; premium ; universal coverage ; availment rate ; National Household Targeting System for Poverty Reduction (NHTS-PR) ; Armut ; Gesundheitsversorgung ; Gesundheitskosten ; Armutsbekämpfung ; Philippinen
    Repository Name: EconStor: OA server of the German National Library of Economics - Leibniz Information Centre for Economics
    Language: English
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  • 4
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    Makati City: Philippine Institute for Development Studies (PIDS)
    Publication Date: 2016-02-10
    Description: The amendment of the existing excise tax law on tobacco and alcoholic products is the only revenue measure that the Aquino administration has certified as urgent to date. This paper reviews and evaluates the different versions of both houses of the sin tax reform measure. Republic Act (RA) 10351, otherwise known as the Sin Tax Reform 2012, appears to have successfully put together the desirable provisions of the House and Senate version. RA 10351 not only simplifies tax administration and increases tax revenues, but also eliminates the preferential tax treatment given to existing brands by doing away with the freeze in price classification. However, earmarking of the incremental revenues, despite arguments against it, continues to be one of its major features.
    Keywords: ddc:330 ; reforms ; Philippines ; excise tax ; cigarettes ; sin tax ; alcohol ; tobacco
    Repository Name: EconStor: OA server of the German National Library of Economics - Leibniz Information Centre for Economics
    Language: English
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  • 5
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    Makati City: Philippine Institute for Development Studies (PIDS)
    Publication Date: 2016-02-10
    Description: This study presents an evaluation of the National Expenditure Program for 2013. First, this paper projects that the fiscal targets set out in the Budget of Expenditures and Sources of Financing (BESF) for 2013 are likely to be met. Specifically, fiscal deficit is projected to be PHP 9.6 billion lower than the BESF at PHP 231 billion, while government revenue is estimated to be equal to PHP 1.8 trillion in 2013 which is also higher than the BESF projection. This is despite the expectation that the BOC collections and nontax revenues will be just equal to the 2011 and 2012 levels. Additional revenues is thus sourced from the BIR collections, which is estimated to reach PHP 1.26 trillion in 2013, exceeding the President's Budget's estimate of PHP 1.24 trillion. Second, although a more balanced distribution of the budget between the social services and economic services sectors is emphasized in the 2013 National Expenditure Program, the services sector still accounts for more than half of the increase in expenditure program in 2013. Finally, the improving debt profile of the country will continue in 2013. National government borrowing will continue to be biased in favor of domestic borrowings.
    Keywords: ddc:330 ; fiscal deficit ; tax effort ; fiscal sustainability ; expenditure program ; Philippines ; budget share ; revenue program ; financing program
    Repository Name: EconStor: OA server of the German National Library of Economics - Leibniz Information Centre for Economics
    Language: English
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  • 6
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    Makati City: Philippine Institute for Development Studies (PIDS)
    Publication Date: 2016-02-10
    Description: The 2011 and 2012 fiscal program appears to score high in terms of contributing to the speed of fiscal consolidation despite limited gains in revenue generation. This came about largely because of fairly serious underspending during the first nine months of 2011. The slow utilization of spending authority has been attributed to the diligence that many government agencies have directed on the contracting/procurement process given the new administration's focus on anticorruption and good governance. However, it cannot be denied that such "underspending" necessarily contributed to the lower-than-target rate of economic growth. The proposed expenditure program for 2012 is PHP 171 billion (or 10.4%) higher than the PHP 1.6 trillion expenditure program for 2011. Close to two-thirds of the increment in the proposed expenditure program net of debt service is captured by the social service sectors and the economic service sectors combined. In particular, 33.2% of the increment in the expenditure program net of debt service in 2012 relative to the 2011 program is allocated for all the social service sectors combined while 31.0% of the increment is alloted for all the economic service sectors as a group. In a sense, the bias toward the social service sectors that was very much evident in the national government expenditure program in 2011 has been replaced by a more balanced distribution between the social services sectors and the economic services sectors. Despite the higher allocation that is provided the economic services sectors (particularly, infrastructure) under the 2012 National Expenditure Program, the level of national government spending on the infrastructure sector compares unfavorably with the amount of resources needed to achieve high, sustained, and inclusive growth. On the other hand, 2012 spending levels on education, health, and social welfare services will continue to lag behind those of other countries in the region. Moreover, programmed national government spending on basic education is estimated to fall short of the amount required to achieve the MDG target for education. Given the evidence that significant levels of unmet needs are not being addressed, this study echoes previous calls for government to recognize that national government revenues has to expand at a faster rate than has been demonstrated by the collection agencies so far. Although there is evidence that some gains have been made in BIR tax effort since the Aquino II administration came into power, the improvement in tax effort to date pales in comparison with the amount needed to achieve sustained and inclusive growth with fiscal consolidation. Furthermore a comparison of actual revenue collection in January–September 2011 with that in January–June 2011 also suggests that the pace of improvements (or lack of it) in tax administration may have faltered in the third quarter of the year. It is, thus, critical that efforts toward improving collection efficiency be renewed and re-invigorated in the fourth quarter.
    Keywords: ddc:330 ; fiscal deficit ; Philippines ; government spending ; fiscal consolidation ; domestic worker emigration ; emigration regulations ; emigration policy improvement ; socialized housing ; budget share ; revenue program ; 4Ps ; irrigation investments ; Haushaltsdefizit ; Öffentliche Ausgaben ; Haushaltskonsolidierung ; Haushaltsplanung ; Philippinen
    Repository Name: EconStor: OA server of the German National Library of Economics - Leibniz Information Centre for Economics
    Language: English
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  • 7
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    Makati City: Philippine Institute for Development Studies (PIDS)
    Publication Date: 2016-02-10
    Description: This study aims to review and assess (i) the sources and uses of funds of state universities and colleges (SUCs); (ii) the impact of the application normative funding formula (NFF) for SUCs; and (iii) the utilization of the Higher Education Development Fund (HEDF) with the end in view of rationalizing the allocation of national government funding of SUCs by improving the effectiveness in the use of public funds for higher education and by increasing the efficiency of SUCs spending.The study found that while the application of the normative funding formula has clearly resulted in the SUCs' greater reliance on internally generated income, the implementation of the NFF has not exhibited the desired effect on (i) shifting SUCs enrollment toward priority courses; and (ii) improving the quality of instruction.On the other hand, the study's inquiry into the major cost drivers of SUCs provision of higher education indicates that there are economies of scale in the SUC sector that can be harnessed. This finding supports proposals for the amalgamation of SUCs. Also, the multiplicity of program offerings among SUCs is found to push SUCs' per student cost upwards. The number or the proportion of faculty members who are MS/PhD degree holders are likewise found to have a significant influence on per student costs. In contrast, the analysis also reveals that the number of satellite campuses and the size of SUCs enrollment in MS/PhD programs are not good determinants of per student costs.The study also looked into the determinants of the quality of education provided by SUCs (as proxied by the passing rate in licensure examinations). The analysis reveals that the number of faculty with MS/PhD degrees and the number of centers of developments (CODs) both have positive and statistically significant relationship with the passing rate in licensure examinations. Surprisingly, per student cost is not found to have statistically significant influence on the licensure examinations passing rate. This result suggests that there is some scope for reducing per student cost without necessarily affecting the quality of education provided by SUCs.
    Keywords: ddc:330 ; economies of scale ; Philippines ; cost efficiency ; state universities and colleges (SUCs) ; income-generating projects (IGPs) ; normative funding formula (NFF) ; quality of instruction ; scholarships ; Hochschulfinanzierung ; Effizienz ; Skalenertrag ; Philippinen
    Repository Name: EconStor: OA server of the German National Library of Economics - Leibniz Information Centre for Economics
    Language: English
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  • 8
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    Makati City: Philippine Institute for Development Studies (PIDS)
    Publication Date: 2016-02-10
    Description: The progress made by the national government in consolidating its fiscal position between 2002 and 2006 proved unsustainable as its revenue effort started to go down once again in 2007 after a brief improvement in 2005-2007. With the more expansionary stance taken by the government in 2009 as part of its effort to shield the economy from the effects of the global financial and economic crisis of 2008/9, the national government fiscal deficit jumped to 3.9% of GDP in 2009 and national government debt started to rise when measured relative to GDP. Clearly, turning around the national government's fiscal health should be high on the policy agenda. In previous episodes of fiscal consolidation, the easiest way to address the fiscal imbalance is by cutting expenditures. However, this option does not appear to be consistent with the government's avowed commitment to achieving the Millennium Development Goals and inclusive growth. After estimating the budgetary requirements of achieving the MDGs and inclusive growth, this paper shows that national government revenues need to increase from 14.3% of GDP in 2009-2010 to 17.5%-17.9% in 2012-2016 if fiscal consolidation were to be achieved while providing the fiscal space for the much needed basic social services and infrastructure. The Aquino administration has repeatedly said that the much needed revenue increases will be derived solely from improvements in tax administration rather than from the imposition of new taxes or increases in the rate of imposition of existing taxes. The record of the BIR and BOC in increasing their revenue effort through improvements in tax administration does not inspire optimism, however. This study also cautions that tax administration improvements do not happen overnight primarily because the installation and operationalization of system-wide changes take time. Thus, it argues that there is a need for government to consider the imposition of new tax measures if fiscal consolidation is to be achieved without sacrificing the financing of MDGs and inclusive growth. The least distortionary options in this regard include: (i) the restructuring of excise tax on sin products, (ii) the rationalization of fiscal incentives, and (iii) reforming the road user charge. In addition, the government should also consider the simplification of tax structure by reducing the number of rates at which various taxes are levied or by reducing the number of taxpayers/transactions/types of income which are exempt from any given tax.
    Keywords: ddc:330 ; tax effort ; fiscal sustainability ; tax gap ; Philippines ; millennium development goals (MDG) ; inclusive growth ; tax gap ; fiscal consolidation ; zero-based budgeting ; UN-Entwicklungsziele ; Haushaltskonsolidierung ; Steuereinnahmen ; Soziale Ungleichheit ; Philippinen
    Repository Name: EconStor: OA server of the German National Library of Economics - Leibniz Information Centre for Economics
    Language: English
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  • 9
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    Makati City: Philippine Institute for Development Studies (PIDS)
    Publication Date: 2016-02-10
    Description: Directing government subsidies to social services such as health care is expected to bring about positive external/social benefits and improve equity in access to health services. In general, government spending on health is envisioned to improve the well-being of beneficiaries and enhance their capability to earn income in the future. Given this perspective, the question that this paper addresses is: to what extent have the poor benefited from publicly provided health services? In particular, it attempts to assess whether government expenditure on health sector had a redistributive impact by making use of benefit incidence analysis.
    Keywords: ddc:330 ; targeting ; poverty reduction ; Philippines ; benefit incidence analysis ; Gini coefficient ; concentration coefficient ; concentration curve ; public health ; hospital care/services ; Gesundheitsfinanzierung ; Gesundheitsversorgung ; Armutsbekämpfung ; Philippinen
    Repository Name: EconStor: OA server of the German National Library of Economics - Leibniz Information Centre for Economics
    Language: English
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  • 10
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    Makati City: Philippine Institute for Development Studies (PIDS)
    Publication Date: 2016-02-10
    Description: Basic public education is still largely the responsibility of the central government, delivered through the Department of Education (DepEd), notwithstanding the devolution of many basic services to local government units (LGUs). However, LGUs do provide supplementary funding support to public basic education because they have access to a sustainable source of financial resources that are earmarked for the basic education subsector, the Special Education Fund (SEF). The SEF comes from an additional one percent tax on real property that LGUs are mandated to impose and collect by virtue of Republic Act 7160 otherwise known as the Local Government Code of 1991.The resources that LGUs provide to the basic education sector from their general fund are quite significant at 7 percent of total general government spending on basic education in 2001-2008. Thus, the LGUs are considered major partners of the national government in the delivery of basic education services. In this light, the study examines the management of the SEF in terms of collection, allocation, and utilization in order to maximize LGUs' support for the Education for All (EFA) initiative and to promote a more equitable allocation of resources for basic education.However, there are significant disparities in per pupil SEF spending across LGUs of different income classes and in different regions. LGUs in urban areas (i.e., cities and the large municipalities) where property values are high tend to have larger tax bases. These disparities have significant implications on the ability of the LGUs to provide additional support to the basic education sector.In terms of spending priorities, some of the major findings of the study include: (i) maintenance and other operating expenditures captured the biggest chunk of the total SEF spending of all LGUs in the aggregate (40%) while capital outlays and personal services garnered an average of 32 percent and 29 percent of LGUs total SEF spending in 2001-2008; (ii) repair/maintenance and construction of school buildings tops the list of SEF spending priorities in the sample Provincial School Boards (PSBs) and the sample City School Boards (CSBs); and (iii) relatively large portions (20%-50%) of the SEF are set aside for sports and other co-curricular activities and programs of the DepEd.The findings of the study highlight the need to improve the governance of Local School Boards (LSBs). Related to this, the measures proposed include: (i) clearer guidelines on preparation of the LSB budget, (ii) the establishment of needs-based criteria in allocating SEF across schools to ensure its efficient and effective use, and (iii) institutionalization of greater transparency between DepEd and LGUs in terms of reporting of resources that schools receive from the DepEd budget, on the one hand, and actual SEF collections and its utilization during the budget year, on the other hand, in order to foster better working relationship in the LSB.
    Keywords: ddc:330 ; Philippines ; chained index ; consistency in aggregation ; basic public education ; Special Education Fund (SEF) ; Local School Board (LSB) ; basic education financing ; Allgemeinbildung ; Bildungsfinanzierung ; Philippinen
    Repository Name: EconStor: OA server of the German National Library of Economics - Leibniz Information Centre for Economics
    Language: English
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