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9、images.AllqueriesonrightsandlicensesshouldbeaddressedtoWorldBankPublications,TheWorldBankGroup,1818HStreetNW,Washington,DC20433zUSA;e-mail:pubrightsworldbank.org.1.ayout:PaulBloxhamDesign.Coverillustrations:AdaptedfromShutterstock/TAP14andShutterstock/BatshevsiiiContentsAbbreviationsvAcknowledgments
10、viExecutiveSummaryvii1. Introduction1Countrycontext2Roleoffiscalpolicy52. CommitmenttoEquityToolfortheLaoFiscalSystem7CommitmenttoEquitymethodology8ApplicationtotheLaofiscalsystem103. DistributionalImpactoftheLaoFiscalSystem13Fiscalsystem14Fiscalinterventions16Cross-countrycomparison214. Distributio
11、nalImpactofPolicyReforms235. Conclusions276. Annexes29Annex 1: Datasourceandmethodology30Annex 2: Policyreforms2019-202240References41FiguresFigure1.1. GDPgrowth2010-20222Figure1.2. Publicdebt2016-20222Figure1.3. Exchangerate3Figure1.4. Inflation3Figure1.5. Povertyheadcountrate1997-20184Figure1.6. E
12、mploymentcomposition20184Figure1.7. InequalityacrossEastAsiaandPacificcountries4Figure1.8. Fiscalrevenueandexpenditure2010-20224Figure1.9. Publicspendingonhealthandeducation2016-20225Figure2.1. CEQframework8Figure2.2. Concentrationsharesofprogressive,neutral,andregressiveinterventions9Figure2.3. Inc
13、idenceofprogressive,neutral,andregressiveinterventions10Figure3.1. Concentrationoffiscalsystems14Figure3.2. Concentrationsharesoffiscalsystem14Figure3.3. Incidenceoffiscalsystem15Figure3.4. Impactoffiscalinterventionsoninequality(Giniindex)15Figure3.5. Impactoffiscalinterventionsonpoverty(headcountr
14、ate)15Figure3.6. Concentrationofdirectinterventions16Figure3.7. Concentrationsharesofdirectinterventions16Figure3.8. Incidenceofdirectinterventions16Figure3.9. Incidenceofpersonalincometax16Figure3.10. Shareofinformalitybydecile17Figure3.11. Concentrationofindirecttaxpayment18Figure3.12. Concentrationsharesofindirecttaxpayment18Figure3.13. IncidenceofVAT18Figure3.14. Incidenceofexcisetax18Figure3.15. Consumptionbasketandshareofinformalconsumptionbydecile19Figure3.16. Concentrationofin
