Contents -- Foreword -- List of Contributors -- 1 Lessons from the Implementation of Poverty and Social Impact Analysis of Reforms -- 2 Nicaragua: The Impact of the Fiscal Equity Law Reform -- 3 Burkina Faso: A Macroeconomic Approach to Analyze Cotton Sector Reform -- 4 Mozambique: School Fees and Primary School Enrollment and Retention -- 5 Sri Lanka: Welfare Reform -- 6 Europe and Central Asia: Power Sector Reform -- 7 Rwanda: Electricity Tariff Reform -- 8 Ghana: Electricity Tariff Reform -- 9 Albania: Decentralization and Water Sector Privatization -- 10 Romania: Mining Sector Reform -- 11 Ghana: Evaluating the Fiscal and Social Costs of Increases in Domestic Fuel Prices -- 12 Malawi: Agricultural Development and Marketing Corporation Reform -- 13 Tajikistan: Cotton Farmland Privatization -- 14 Tanzania: Crop Boards Reform -- BOXES -- 4.1 Parent Responses in Interviews -- 9.1 Primary Data Collection Methodology -- 9.2 Gaining Access to Data and Information Sources through In-Country Collaboration -- 9.3 Summary of Key Findings for Utilities under Public and Private Management -- 9.4 Recommendations for Reform Adjustments -- 13.1 Resolving Cotton Farm Debts in Privatization -- 14.1 Data Collection Methods -- FIGURES -- 2.1 Gini Coefficient: Equivalent Household Income Distribution, 1998-2001 -- 2.2 Poverty Rate Index: Percent of Population Living on Less than US2 per Day, late 1990s -- 2.3 Tax Revenue as Share of GDP and per Capita GDP (Atlas Method), 1997-2000 Average -- 2.4 Normalized Tax Pressure for Value Added Tax (by quintile) -- 2.5 Normalized Tax Pressure for Excise Taxes (by quintile) -- 2.6 Normalized Tax Pressure for Corporate Income Tax (by quintile) -- 2.7 Normalized Tax Pressure for Corporate Income Tax (by quintile) -- 2.8 Normalized Tax Pressure for the Overall Tax Reform (by quintile).

3.1 Economic Policies and Poverty Reduction -- 3.2 Impact of a Permanent 20 percent Decline in Cotton Prices in 2004 -- 3.3 Impact of a Permanent 20 percent Decline in Cotton Prices and Volumes in 2004 -- 3.4 Impact of a 20 percent Increase in Primary Sector Output in 2004 -- 3.5 Increased Primary Sector Growth Contribution in 2004 -- 4.1 Contextual Factors and Demand-Side and Supply-Side Constraints -- 4.2 Typology of Fees -- 5.1 Poverty in Provinces, Sri Lanka -- 5.2 Incidence of Benefits by Consumption Deciles -- 5A.1 Share of Poor Population and Samurdhi Budget in each Province -- 5A.2 Comparison of Score Distribution -- 5A.3 Coverage of Samurdhi and PMTF in Pilot Areas -- 6.1 Household Electricity Consumption, Tbilisi -- 7.1 Connection versus Consumption Subsidies in Rwanda -- 8.1 Evolution of Tariffs by Residential Bands (in Ghanaian cedis) -- 8.2 Stakeholders in the Tariff-Setting Process -- 8.3 Interests and Influence of Key Stakeholders in Tariff Reform -- 8.4 Use of Main Fuel for Lighting in Different Income Groups -- 8.5 Regional Share of SHEP Projects -- 8.6 Location and Poverty Status of Electricity Users, 1998/9 -- 8.7 Continuum of Strategies for Coping with Higher Tariffs -- 8.8 Cooking Fuel Cost -- 8.9 Total ECG Residential Sales, 2002-3 -- 9.1 Poverty Levels per Site (by city) -- 9.2 Consumer Satisfaction with Tariff for the Type of Service Received (by city) -- 9.3 Household Access to Water Supply Networks and Sewage Networks (by city) -- 9.4 Presence of Illegal Connections (by city) -- 9-A.1 Institutional Organization of the Water Sector in Albania -- 9-A.2 Municipal Water and Wastewater Project- Institutional Organization -- 10.1 Mining Regions in Romania -- 10.2 Regional Location of the Six Selected Towns -- 10.3 Gender-Based Trends in Employment in the Mining Sector.

10.4 Gender Trends in Mining Compared with National Unemployment Data -- 10.5 Reemployment Probability -- 10.6 Real Transfers to the Mining Sector, 2004 -- 10.7 Revenues and Workers in Nine Mining Companies, 2003 -- 10.8 Gross Salaries: Actual (2003) and Projected (2004-10) -- 10.9 Real Gross Salaries Projected (2004-10), Adjusted for Inflation and PPP -- 10.10 Relationship between Capital and Labor Expenses, 2003-6 average -- 10.11 Size of Deficit and State Transfers, 2003-6 average -- 10.12 State Transfers per Worker, 2003-6 average -- 10.13 Projected Development in State Transfers, 2003-6 -- 10.14 Projected Development in State Transfers per Worker, 2003-6 -- 12.1 ADMARC Market Locations and Main Road Network, 2002 -- 12.2 ADMARC Maize Sales and Purchases, 1970-2001 -- 12.3 ADMARC Market Locations and Mean Distance to Primary and Secondary Roads -- 13.1 Seed Cotton Yields and Area Cultivated, 1990-2003 -- 13.2 Area Under Cultivation, by Province, 1997-2003 -- 13.3 Distribution of Cotton Proceeds within the Production and Marketing Chains -- TABLES -- 2.1 Nicaragua's Pre-Reform Tax Revenues (non-earmarked), 2001 -- 2.2 Nicaragua's Post-Reform Projected Annual Tax Revenue Increase -- 2.3 Kakwani Concentration and Progressivity Indexes for Value Added Tax -- 2.4 Kakwani Concentration and Progressivity Indexes for the Reduction in Value Added Tax Exonerations -- 2.5 Kakwani Concentration and Progressivity Indexes for Excise Taxes -- 2.6 Kakwani Concentration and Progressivity Indexes for Corporate Income Tax -- 2.7 Kakwani Concentration and Progressivity Indexes for Individual Income Tax -- 2.8 Kakwani Concentration and Progressivity Indexes for the Overall Reform -- 2.9 Consumption Distribution, Reform's Tax Burden and Reform's Normalized Tax Pressure -- 2.10 Kakwani Concentration and Progressivity Indexes, Pre- and Post-Reform.

2.11 Distributional Impact of the Tax System, Pre- and Post-Reform -- 3.1 Socioeconomic Groups and Poverty, 1998 and 2003 -- 3.2 Baseline Macroeconomic Framework and Poverty Response -- 3.3 Inequality and Household Expenditure Trends -- 3.4 Poverty Elasticity Decomposition -- 3.5 Summary of Policy Experiments -- 4.1 GER, NER, and Number of Primary and Secondary Pupils, 1997 and 2003 -- 4.2 GER by Gender, 1997, 2000, and 2003 -- 4.3 Primary and Secondary Repetition, Dropout, and Completion, 1997 and 2003 -- 4.4 Lower Primary GER, Repetition, and Completion, by Province and Gender, 2003 -- 4.5 Upper Primary GER, Repetition, and Completion, by Province and Gender, 2003 -- 4.6 Annual Fees by Type and Educational Level (MZM) -- 4.7 Average Household Expenditure on School Fees -- 4.8 Annual Average Expenditure on School Fees per Child -- 4.9 Impact of Demand-Side, Supply-Side, and Other Factors on Primary Enrollment and Completion Rates, Four Provinces -- 4C.1 Probit Estimates for the Probability of the Child to Be Enrolled in EP1 and EP2 -- 4C.2 Fractional Logit Model -- 4C.3 Probit Estimates for the Probability of the Child to Drop out of EP1 and EP2 -- 5.1 Poverty Headcounts for Sri Lanka -- 5.2 Results from Different Models -- 5.3 Undercoverage Rates -- 5.4 Leakage Rates -- 5.5 Incidence of Benefits by per Capita Consumption Deciles -- 5.6 Incidence of Payments -- 5.7 Applying the Selected PMTF to the Pilot Sample: Program Coverage -- 5.8 Coverage Rate for Likely Vulnerable Groups -- 5.9 Undercoverage Rates among Vulnerable Groups -- 5A.1 PMTF (Weight on Each Variable for the Selected Models) -- 5A.2 Regression Results from OLS Estimations -- 5A.3 95 Percent Confidence Intervals for Undercoverage and Leakage Rates with PMTF (Model III) -- 5A.4 Per Capita Benefits (1999 SL Rs/Month) -- 5A.5 Composition of Pilot Applicants by District.

5A.6 Coverage Rate of Pilot Areas in the North and East Compared with Rest of the Country -- 5A.7 Results with Revised Eligibility Criteria for Small Households -- 6.1 Aggregate Impact of Electricity Tariff Change -- 6.2 Factors that Explain Differences in Consumption -- 7.1 Electricity Access, Consumption, and Expenditure in Rwanda, 1999/2001 -- 7.2 Distributional Characteristics of Alternative Tariff Structures -- 7.3 Distributional Characteristics of Alternative Tariff Structures in Urban Areas -- 7.4 Distributional Characteristics of the Proposed IUBT -- 8.1 The History of Tariff Reform in Ghana -- 8.2 Residential Tariff Structure -- 8.3 Cross-Country Comparison of Electricity Tariffs -- 8.4 Ghana Regional Poverty Incidence, 1988/9 -- 8.5 Coping Responses to Price Increase -- 8.6 Disconnection and Reconnection Cost -- 8.7 ECG Consumption and Customer Trends during Tariff Increases -- 8.8 NED Consumption and Customer Trends during Tariff Increases -- 8.9 EGC Trends in Arrears -- 9.1 Condition and Access to Water and Sewerage Infrastructure in Eight Target Cities -- 9.2 Reason for Nonpayment of Water Bill (by poverty group) -- 9.3 Presence of Illegal Connections (by poverty group) -- 9.4 Network Connection and Water Supply -- 10.1 Mining and Local Public Administration: Qualitative Profiles -- 10.2 Impact of Mine Closure on Women -- 10.3 Program Targeting: Gender Focus -- 10.4 Welfare Impact of Mining Sector Downsizing across Stakeholders -- 10.5 Impact Analysis of Social Mitigation Programs -- 10.6 Budget Subsidies to the Mining Industry -- 10.7 Output, Wages, and Output-to-Salary Ratio, 2003 -- 10.8 State Transfers in Relation to Budget Deficit and Total Revenue, 2003 -- 10A.1 Estimation Results: 2001 SIM Data -- 10A.2 Reemployment Probability: Probit Model Estimation -- 11.1 Actual and Formula Petroleum Product Prices and Subsidies.

11.2 Real Income Effects and Share of the Burden of Price Changes.