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New Sources of Development Finance$

A. B. Atkinson

Print publication date: 2004

Print ISBN-13: 9780199278558

Published to Oxford Scholarship Online: January 2005

DOI: 10.1093/0199278555.001.0001

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PRINTED FROM OXFORD SCHOLARSHIP ONLINE (www.oxfordscholarship.com). (c) Copyright Oxford University Press, 2020. All Rights Reserved. An individual user may print out a PDF of a single chapter of a monograph in OSO for personal use. date: 16 February 2020

(p.247) Index

(p.247) Index

Source:
New Sources of Development Finance
Publisher:
Oxford University Press
AAA credit ratings 117, 118, 119
absorptive-capacity issue 111, 122, 123–4, 129
Action Aid 151
Agreement on Internal Trade (Canada) 221
Ahtisaari, Martti 156
‘aid fatigue’ 9, 173
air travel tax 22
Asian crisis 90
asset markets, model of 62
Bank for International Settlement (BIS) 70
Barnado's 136
basket, band, and crawl (BBC) rule 67
Bill and Melinda Gates Foundation 138, 140
Brandt Commission report 90
Budd, Sir Alan 174
burden sharing, disproportionate 225–6, 232
Camdessus, Michel 91
Canada
revenue generation 221
cancer 140
capital transaction tax 217
carbon tax 11, 21, 23, 24, 25, 26, 29–30, 31, 42, 50, 239, 243
revenue potential 47–9
Caritas Internationalis 137
‘cash-substitute’ instruments 69
Catholic Agency for International Development 137
‘cause-related marketing’ 148, 149, 151
Change for Good scheme 20, 149
charitable donations
charities
children's 13, 136, 137, 138, 139, 141, 145, 146, 151
children's contribution to 143, 152
UK 136
‘Chartist technical analysis’ 63
Child Health Site 151
child labour 149
‘click for good’ websites 151
Clunies-Ross, A. 10, 48, 49, 71, 72, 83, 102
co-insurance strategy 187
common agricultural policy (CAP) 205
consumption efficiency 34
contagious diseases
Continuous Linked Settlement (CLS) Bank 70–1
‘corporate social responsibility’ 148–9, 150
corporation tax 22
Crisis Management Initiative (CMI) proposal 14, 157, 158, 165
currency transaction tax (CTT)
debt instrument 171
debt relief 7, 105
decentralization 211, 223
development education 150, 160
lottery's role in 168–9, 173, 174
development finance 11–12, 14
new sources 4–6, 85–6, 208, 238–9, 240–1
and ODA expansion 18–9
economic impact 12, 87
political cost 9–10
requirements 1, 3
development goals, international 1
‘differential tax incidence’ 19, 25
donations, corporate 134, 148
for international development 149
donations, online 150–1
donations, private 6, 13, 132–3, 152–3, 244–5
for international development 134–5
impact of income-level on 137, 140, 141
for UNICEF 143–5
for United Nations agencies 143, 146
taxation 207–8
United Kingdom 136
United States 132, 138
donor education 151–2
‘donor fatigue’
donors, individual
development funding 7, 13
motives 138–41, 142
super-rich 141–2, 147–8
tax incentives to 146–7
‘double dividend’ 8, 11, 25–7, 38–9, 67, 242–3
drinking water 1, 2
Dutch disease effect 28, 123, 124, 189
(p.248) education 12, 99, 103, 133, 134, 186–7, 190, 196, 213, 218, 222, 223
donations to 140, 141, 147
gender equality in 1, 2
primary 1, 2, 169
role of MNCs 147
‘education for development’ 152
‘elite donors’ 137
emergency relief 134
environmental externalities 34–5, 40–1
quota system 36–7, 37–8
environmental pollution
in developing countries 41
environmental taxation 13, 25, 33, 35, 36
distributional effects 39–40
double dividend 38–9, 45
models
single country 50–2
two-country 52–5
theoretical principles 35–6
environmental taxation, global 6, 8, 49–50, 216, 242, 243
collecting 47
design of 44– 6
imposition of 41–3
Equality and Efficiency 23
European Union (EU) 10, 20, 212, 221
funding of ODA 3
exchange rate mechanism (ERM) crisis 64, 66, 76
exchange rate volatility 62, 65, 87
excise tax 216
externalities
taxation on 13, 235–6
federation 223–4
revenue generation in 213–16
fiscal equity 228, 229, 234, 234–5
fiscal federalism 23, 26, 210, 212–13
‘fiscal response’ 124–5
Fitch/IBCA 118
‘flexible geometry’ 7, 20–1
Food and Agricultural Organization (FAO) 142
Ford Foundation 138
foreign currency exchange (FXE) system 71
foreign direct investment (FDI) 180, 197
foreign exchange transactions 73–5, 77
currency distribution 76
geographical distribution 78
taxation 68–9, 81–2, 205
fossil fuels 45, 47
free rider problem 10, 44–5, 50, 226
fuel tax protests, 2000 (Europe) 23
G7 countries 4, 70, 103, 128, 171
gambling 173–4
taxation 216–17
gambling industry, global 164
gambling, online 162–4
Gaming Board for Great Britain 162
Gap 149
Gates, Bill 133, 147, 148
George Soros on Globalisation 99
Global Alliance for Improved Nutrition (GAIN) 150
‘global altruists’ 160
Global Fund to Fight Aids, Tuberculosis, and Malaria 148
‘global funds’ 147–8
‘global greenbacks’
Global Health Fund 113
global lottery
Global New Deal: A Modern Marshall Plan for the Developing World 110
global public goods
‘green’ taxation
‘halo’ effect 159
Hawking, Stephen 18
Her Majesty's Treasury 3, 110, 111
HIPC Initiative 105, 171
HIV/AIDS 1, 2, 138, 140, 169
HM Treasury-DFID
development estimates 3
HM Treasury-DFID proposals
on International Finance Facility 110–11, 112
hometown associations (HTAs)
remittances by 188–9
Hunger Site 151
IDA-13 117–18, 122
ILO World Commission on the Social Dimensions of Globalization 6, 10
‘implicit tax’ 166
income disparity 210–11
income distribution 166, 202
impact of remittances 178, 188, 189, 190
impact on donor behaviour 137, 140, 141
income tax 19, 22, 23, 24, 25, 29, 143, 146, 166, 196, 202, 204, 208, 218, 221, 231, 234, 244, 245
‘inconsistent trinity’ thesis 58
incremental tax rate 201
infectious diseases 2, 103, 140
(p.249) intergovernmental transfers 218–20, 225–6
International Aids Vaccine Initiative (IAVI) 148
International Air Transport Association (IATA) 22
International Bank for Reconstruction and Development (IBRD) 127, 147
International Development Association (IDA) 112, 117, 122, 127, 147, 171
International Finance Facility (IFF) 4, 5, 6, 8, 9, 21, 30, 121–2, 127–30, 242, 243
disbursement of funds 114, 115, 117, 120–1
donor commitment 114, 115, 118, 125
features 110–11, 112–14
governance structure 118–19
in national accounts 126–7
organizational costs 127
revenue potential 120
International Monetary Fund (IMF) 20, 90, 92, 95–6
and development focused SDRs 105–6
IMF's Articles of Agreement 93, 94, 96, 97, 98, 99, 103–4, 106
SDRs allocation 6, 96, 103–4
SDRs voluntary transfers 98
International Tax and Public Finance 17
Internet gambling
Kenen, P. B. 68, 69, 70
Keynes, John Maynard 27, 28, 99
Kohler, Horst 129
Kyoto Agreement 8
‘logrolling’ model 11
Lotteries (Regulation) Act, 1998 (India) 168
lottery gambling
addiction 167–8
ethical issues 167–8
religious issues 167
lottery market 159–60
lottery operators 158–9
lottery, global 7, 14, 156–8, 159, 160–2, 244
cross-country equity 165–6
distributional effects 166–7
revenue potential 164–5
role in development education 168–9
vs premium bond, global 173
lottery, national 158, 160–2
India 162, 168
lottery, online 162
Lotto (game) 158, 159
‘macroeconomic policy trilemma for open economies’
malaria 2, 138, 140, 148
market speculation 65
Marshall, Alfred 34
Mendez, R. P. 71
Millennium Challenge Account (MCA) 4, 121
Millennium Development Goals (MDGs) 1, 2, 8, 10, 19, 125, 140
Africa 1
domestic charities 146–7
financial requirements 1, 11, 48, 108
funding for 4–6, 11–12, 50, 90, 91, 105, 110, 111, 112, 120, 121, 123, 128, 129, 152–3, 168, 238–9, 243, 244
Millennium Summit, 2000 1
Money Transfer Organizations (MTOs) 191, 192
MoneyGram 191, 192
Monterrey Conference on Financing for Development, 2002 3, 6, 99, 111
Moody's 118
mortality, child 1, 2, 3
mortality, maternal 1, 2, 3
Multilateral Development Banks 127
natcoms 143–6, 151
national committees
national governments
development funding 20, 245
taxation 20–1, 22
environmental 47
National Trust (UK) 139
Natural History of the Rich 141
NetAid 151
New Partnership for African Development (NEPAD) 103
Nike 149
‘noise traders’ 61–2, 63
non-governmental organizations (NGOs)
development funding 7
North American Free Trade Agreement (NAFTA) 221
Official Development Assistance (ODA) 1, 3, 4, 13, 239, 244
alternatives to 8–9
funding of 3
sources 18–9
Okun, Arthur 23
‘online volunteering’ 151
Organization for Economic Cooperation and Development (OECD) 9, 25, 48, 59, 85, 132, 133, 134, 139, 140, 152, 216, 223
(p.250) Organization for Economic Cooperation and Development-Development Assistance Committee (OECD-DAC) countries
funding for ODA 3, 4, 9, 25
Oxfam 6, 134, 151
Pareto optimality 34
payment vs payment (PVP) settlement 70
‘payroll-giving’ 147
peace 2, 103, 138
philanthropy
Pigou, Arthur C. 34
Piguovian tax 35, 37
Pocantico Conference on Feasible Additional Sources of Finance for Development, 2003 129
Pocantico Report 102
politically feasible Tobin tax (PFTT) 72
Poterba, James 44
poverty 41, 165, 168
impact of remittances 188, 189–90, 197
reduction 1, 2, 3, 8, 12, 105, 110, 112, 113, 147, 166, 167, 211, 213
Poverty Eradication Action Fund 123
premium bond, global 4, 30
modalities 171–2
vs lottery, global 173
premium bond, national 169, 169–70
United Kingdom scheme 169
principle of targeting 35
‘prize bond scheme’ 169
‘problem gamblers’ 167
production efficiency 34
public economics 17
public finance, global 14
public goods 1–3, 35, 43, 50, 59, 173, 225–6, 227, 233
lottery proceeds to 157, 160
national 203, 211, 213, 219, 220, 222, 223
SDRs for 91, 99–100, 101–2, 103, 104, 106, 108
real time gross settlement system (RTGS) 70, 71
Red Cross 136–7
redistribution 12, 19, 39, 40, 43, 44, 46, 52, 177, 201, 211, 212, 214–5, 217, 220, 222, 223, 224–5, 226–32, 233, 234
‘regulatory capture’ 159
remittances by migrants 6, 14, 177–8, 185, 197, 238
costs 191–5, 197–8
reduction of 195–6, 198
development impact 188–90, 196, 197
international markets 191
motives 186–7
regional trends in 178–80
stability 187–8
taxation 196
to developing countries 181–3
reserve system, global 94–5, 99
‘reverse aid’ 95
Rich and the Super-Rich, The 141
Save the Children 136, 137, 145, 151
Schimdt, R. 70, 71
‘scratch cards’ 158, 167
security transaction tax (STT) 85
seigniorage 217
Shibata-Warr neutrality theorem 225, 231
social citizenship 224
‘social lotteries’ 167
Soros Foundation 138
Soros proposal
for SDRs 99, 101–2, 103, 104
Soros, George 91
Spahn, P. B. 66
Special Drawing Rights (SDRs) 6, 13, 28, 93, 238
allocation 93–4, 96–7
definition 90
development focused 99–100, 102–3, 105, 107–8
creation of 103–4
issue and management of 108–9
features 90–1, 92
voluntary transfers 98
speculative bubbles 61–2, 63, 65
Stability and Growth Pact 9
Standard & Poor's 118
Stern, Nicholas 202
Stiglitz, J. 95
subnational governments 222–3
cooperative redistribution 226–7
revenue generation 220–1, 230–2
taxes on 227–230
subsidies 206
supranational taxation 205–6
‘tax/expenditure incidence’ 19
taxation, global 6, 7, 21–2, 200–2, 233, 236–7
for international development 202–4
tax authority, global 12, 22
T-bills 69
‘terms of trade’ 27
Theory of Public Finance 19
Thomas Cook 191
Tobin, James 8, 59, 60, 70, 79
Tobin tax 6, 8, 11, 13, 21, 24, 59–61, 62–3, 72, 83, 205, 238, 239, 242, 243
and market efficiency 61–2, 63
collection 70–1
(p.251)
criticism 61, 65
enforcement 70, 86
political feasibility 72
revenue potential 64, 79–83, 84
Tobin Tax, The 8
tourist tax 24
trade tax 216
‘tragedy of commons’ 34, 45
‘transfer problem’ 27–8, 243
Triffin's dilemma 90
‘two birds’ test 10, 11
two-tier tax system 66–7, 85
tuberculosis 138, 140, 148
Turner, Ted 20, 133, 138, 141, 143, 147, 148
UN Foundation 138, 140, 142–3
United Nations (UN) 1, 10, 18, 70, 71, 156, 157, 159, 200, 205, 244
United Nations (UN) agencies 13, 138, 148
funding 142, 156
private donations 133, 142, 146
United Nations (UN) Volunteers 141, 151
United Nations Children's Fund (UNICEF) 13, 137, 138, 142, 146, 149, 151, 152, 153
private donations 6, 13, 20, 133, 136, 143–5
corporate donations 149
natcom contributions 143–6
United Nations Conference on Trade and Development (UNCTAD) 1
United Nations Development Programme (UNDP) 142, 165
United Nations High Commissioner for Refugees (UNHCR) 146
United Nations Population Fund (UNFPA) 142
United States
funding for ODA 3
funds for MCA 3–4
United States (US) Congress 96
United States (US) Peace Corps 141
UNU-WIDER and UN-DESA Project on Innovative Sources for Development Finance 110, 153, 156
user fees 217
Vaccine Fund/Global Alliance for Vaccines and Immunization (GAVI) 148
vaccines 2, 13, 138, 148
value added tax (VAT) 22, 23
video lottery terminals (VLTs) 158
Voluntary Service Overseas (UK) 141
voluntary work 133, 141, 151
Western Union 191, 192
World Bank 4, 48, 70, 101, 127, 147, 205
delivery channel 113
global public goods 103, 108
World Commission on the Social Dimensions of Globalization 6, 10
World Development Report 1999/2000 48
World Food Programme (WFP) 142, 150, 151
World Health Organization (WHO) 142
World Lottery Association (WLA) 159
World Trade Organization (WTO) 221
Worldwide Fund for Nature 7
Zacatecas
development projects 188–9
Zedillo, Ernesto 1
Zedillo Report 1, 2, 3
on SDR allocation 91, 95, 97, 98, 105