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October, 2010 Working Paper number 72 Ojijo Odhiambo United Nations Development Programme, Namibia John E. Odada Department of Economics, University of Namibia. Addressing the plight of poor households by zero-rating value added tax on basic commodities in Namibia
Get PDFDifficult economic times began for Namibia in 2008 as real economic growth suddenly
dropped to 4.3 per cent from the 5.5 per cent recorded in 2007. There were also wide
fluctuations in the general level of prices of goods and services, including food commodities. Cost-of-living inflation rose to a high of 10.4 per cent from a low of 2.3 per cent in 2003 and unemployment rates were high, well in excess of 50 per cent; thus many households faced an increasing cost of living without reliable sources of income. The unfavourable circumstances of these households were exacerbated by inauspicious climatic and soil conditions, which greatly limit the role of subsistence farming as a viable so
urce of livelihood in many parts of the country. In order to mitigate the impact of rising food
prices and address food security concerns, the government decided to increase from eight to fourteen the number of basic commodities (foodstuffs and services) that had zero-rated value added tax (VAT) in 2000, as a means of improving access to basic foodstuffs and servicesneeded for daily survival, particularly for the poor. This paper offers an ex-ante analysis of how the zero-of rating VAT on these basic commodities affected the well-being of poor households. We use data from the 1993/94 and 2003/04 National Household Income and Expenditure Survey and a mini survey conducted in
2009 to determine the consumption patterns of these commodities. The VAT burden lifted is
determined and disaggregated by income decile. The analysis reveals that, contrary to expectations, rich households are more likely to benefit from VAT zero-rating than poor households. The findings of the study make it plausible to conclude that the zero-rating of VAT on basic commodities in 2000 and 2008 did not adequately target the commodities that the poor consume in large quantities and that they acquire in formal markets; hence the measure is unlikely to bring additional benefits to the poor. The government might have to reconsider the choice of VAT zero-rated commodities and include those that are
consumed mostly by the poor and acquired in formal markets, while simultaneously strengthening and expanding other schemes such as social transfers which would benefit the poor disproportionately
Effect of organic and inorganic phosphorus sources on maize yields in an acid soil in western Kenya
Get PDFMaize production in western Kenya is commonly limited by P deficiencies and aluminum
phytotoxicity. Due to high costs of imported fertilizers and lime, focus is now shifting to solutions that utilize local resources. We tested the effect of three inorganic P sources i.e., triple superphosphate (TSP), Minjingu phosphate rock (MPR) and Busumbu phosphate rock (BPR), each applied in combination with two organic materials (OMs) i.e., farmyard manure (FYM) and
Tithonia diversifolia green manure (tithonia), or with urea on soil chemical properties related to soil acidity, P availability and maize yields for three consecutive seasons in western Kenya. The OMs and inorganic P sources were applied to provide 20 and 40 kg P ha-1 respectively in their combination. Where urea was used, the inorganic P sources were applied at 60 kg P ha-1. Maize did not respond to application of TSP, MPR or BPR with urea in the first two seasons. However, after three seasons, maize significantly responded to application of MPR with urea. FYM was
more effective than tithonia in increasing the labile inorganic P pools but it gave lower maize yields than tithonia which was more effective in reducing the exchangeable Al. It appears that the ability of an OM to lower the exchangeable Al is more important inincreasing maize yields than its ability to increase P availability. The effectiveness of the inorganic P sources in increasing maize yields followed the order of their effectiveness in increasing available P, i.e., TSP[MPR [BPR, once Al phytotoxicity was reduced by application of tithonia but the difference between TSP and MPR was not significant. The extra maize yield obtained by the additional 40 kg P ha-1 from the inorganic P sources was, however, in most cases not substantial enough to justify their use. Economic considerations may therefore favour the use of tithonia or FYM when applied alone at 20 kg P ha-1 than when combined with any of the inorganic P sources used in this study at a total P rate of 60 kg ha-1
Effects of combining organic materials with inorganic phosphorus sources on maize yield and financial benefits in western Kenya
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? An Evaluation of the Performance of Savings and Credit Cooperative Societies; a case of Kakamega
Get PDFFinancial sector liberalization in Kenya and the far world has created an enormous spectrum from which Savings and Credit Cooperative Societies (Saccos) can raise finances from. This has coincided with a period of good performances for a number of Saccos. However, there is no certain indication of a link between the good performance and the financing diversification; it is not clear whether those Saccos who have diverse financing sources perform any better than those who rely on their members’ savings. This paper therefore sought to establish the effect of financing diversification on the performance of Saccos by answering the question; does financing diversification affect the performance of a Sacco? The study used a descriptive correlational design with the study population being all Kenya Union of Savings and Credit Cooperatives (KUSCCO) member Saccos registered in Kakamega County. Data was collected from a key informant in every Sacco using a questionnaire and analysed using both descriptive and inferential statistics. Descriptive analysis was done to identify any trends and dispersions in the data while Karl Pearson’s zero order coefficient of correlation was used to determine the nature of relationship between financing diversification and Sacco performance. Regression analysis was done to model the relationship between financing diversification and Sacco performance. The study found out that financing diversification had a significant positive effect on Sacco performance. The study has, however, recommended further researches to establish the risk implications of financing diversification on Saccos