BDS Current Issue Volume XIX, Nos. 3, 1991


Revenue Effects of the VAT System in Bangladesh

Author: Ahsan H Mansur and Bazlul Haque Khondker

This paper discusses methodologies related to three approaches to the estimation of revenue from the VAT system in Bangladesh. Starting from a heuristic approach, the authors used static Input-Output and a Computable General Equilibrium (CGE) model to determine the revenue effects of alternative VAT rates. The major conclusion is that, the VAT at the rate of 12 percent would be broadly revenue neutral and at 15 percent it would be moderately revenue augmenting.Comparison of alternative approaches indicates the superiority of CGE presentation, which projects a better disaggregated view from budgetary and accounting point of view, and a somewhat less bouyant revenue projection compared with the other two approaches. Secondary effects resulting from the response of producers and consumers to changes in the tax regime and the VAT rate and corresponding changes in relative prices, allows for a more realistic revenue estimation under the CGE approach. The paper also indicates that, by eliminating exemptions, multiplicity of tax rates and cascading effects, and by allowing for broadening of the tax base and cross checking, the VAT system, if administered properly, should lead to a much higher revenue projection than envisaged in this study based on static models.

Current Contraception among Programme Beneficiaries

Author: Simeen Mahmud

This paper examines the socio-demographic and female status predictors of current contraception among a group of women beneficiaries of development programmes in four rural areas of Bangladesh. Although the socio-demographic factors are found to persist as the most important determinants of contraceptive use among these women, changes in female status are also able to significantly influence contraception, and display net independent effects. These changes in female status may be linked to both direct and indirect programme inputs, the most notable impact on contraceptive use being through increased physical mobility outside the homestead. These findings bear important implications for programmes aimed at impacting on fertility levels through changes in women’s status.

Export Performance of Bangladesh : A Constant Market Share Analysis

Author: Dilip Kumar Roy

At the outset, the paper examines some of the striking trends in Bangladesh exports with respect to its composition and destinations. It then analyses Bangladesh export performance by Constant Market Share (CMS) model attributable to commodity composition effect, market distribution effect, competitiveness effect and world trade effect. The paper underlines that the compared with the period 1976-81 although this could not turn the negative market effect into positive. Over the whole period 1976-87, the signs of the competitiveness effects are positive for both manufactures and agricultural products exports. The commodity composition effect due to exports of manufactures over the three periods are positive while that for the agricultural products is negative in all the periods considered. In the area of market distribution effect, the exports of agricultural products have shown relatively better performance compared with manufactured goods exports. Overall, Bangladesh exports are competitive vis-a-vis the rest of the world.

A Nutrition Model for Developing Nations with Special Reference to Bangladesh

Author: Shams-ur-Rahman and Harry R Clarke

The article analyses the malnutrition problem in Bangladesh and examines the possibility of achieving self-sufficiency in food, where self-sufficiency is defined in terms of nutritional requirements. A linear programming model is used as the main vehicle of analysis. The decision variables are the type of crops or cropping patterns to be produced in different places of the country. The model is applied at the village level. Two villages are considered for the study. The analysis shows that working together both the villages can achieve self-sufficiency even if only the existing land areas utilized in winter and summer seasons are available for cultivation.  

Modelling Income Distribution Impacts of Water Sector Projects in Bangladesh

Author: Chowdhury Saleh Ahmed & Steve Jones

The article analyses the malnutrition problem in Bangladesh and examines the possibility of achieving self-sufficiency in food, where self-sufficiency is defined in terms of nutritional requirements. A linear programming model is used as the main vehicle of analysis. The decision variables are the type of crops or cropping patterns to be produced in different places of the country. The model is applied at the village level. Two villages are considered for the study. The analysis shows that working together both the villages can achieve self-sufficiency even if only the existing land areas utilized in winter and summer seasons are available for cultivation.  

Financial Structure and Prices in a Backward Agrarian Market

Author: Ben Crow, KAS Murshid & Shahidur Rashid


Human Development Index: A Critique

Author: Omar Haider Chowdhury


Limits to the Alleviation of Poverty through Non-Farm Credit: A Comment

Author: M.A. Quasem


Improved National Growth Rate Method: A Comment

Author: Nelufa Begum


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