Table 3.
Cumulative shares of health payments by consumption expenditure quintile, Ghana (GLSS 2005/2006 & SHIELD 2008)
| Per capita Household (HH) Expenditure Quintile | Per capita HH Expend | GLSS 2005/2006 Data | SHIELD data 2008 | |||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Direct taxes (A) | Indirect taxes (B) | (C) Out-of-pocket Payment | Total financing of A, B and C | |||||||||
| Personal Inc tax | Corp Inc tax∞ | Direct tax | VAT± | Import duty | Fuel levy | Kerosene levy | Indirect tax | NHI contributions | ||||
| Poorest 20% (Standard error) |
5.53% (0.096) |
1.25%* (0.208) |
3.38%* (0.807) |
1.99%* (0.271) |
3.26%* (0.931) |
4.02%* (0.496) |
6.43%* (0.197) |
16.76%* (0.376) |
4.07%* (0.570) |
6.92% (1.810) |
4.33% (-0.88) |
2.91%* (0.371) |
| Poorest 40% (Standard error) |
15.64% (0.2371) |
6.36%* (1.616) |
10.70%* (2.469) |
7.85%* (1.294) |
8.91%* (1.930) |
11.48%* (1.411) |
17.97%* (0.425) |
37.82%* (0.594) |
11.34%* (1.330) |
19.36% (2.758) |
12.85% (-1.79) |
10.06%* (0.994) |
| Poorest 60% (Standard error) |
30.38% (0.4288) |
13.01%* (1.865) |
23.58% (4.962) |
16.66%* (1.910) |
19.42%* (4.399) |
22.04%* (2.691) |
33.88%* (0.676) |
60.49%* (0.685) |
22.85%* (2.758) |
37.72% (4.647) |
25.74% (-3.11) |
19.31%* (1.344) |
| Poorest 80% (Standard error) |
51.64% (0.6813) |
27.84%* (2.651) |
44.05% (8.462) |
33.43%* (3.131) |
53.54% (9.624) |
39.78%* (4.851) |
54.60%* (0.960) |
81.80%* (0.630) |
49.47% (5.574) |
57.98% (6.395) |
46.96% (-5.03) |
38.42%* (2.134) |
| Test of Dominance-Against 45% line | - | - | - | - | - | - | - | - | - | - | - | - |
| -Against Lorenz C | - | - | - | + | + | - | - | - | ||||
| Concentration index/Gini coeff | 0.424 | 0.680 | 0.522 | 0.625 | 0.473 | 0.552 | 0.383 | 0.016 | 0.481 | 0.354 | 0.487 | 0.567 |
| (Robust SE) | (0.019) | (0.040) | (0.087) | (0.037) | (0.074) | (0.038) | (0.014) | (0.013) | (0.041) | (0.059) | (0.046) | (0.031) |
| (p-value) | (0.000) | (0.000) | (0.000) | (0.000) | (0.000) | (0.000) | (0.000) | (0.000) | (0.000) | (0.000) | (0.000) | (0.000) |
| Kakwani index | 0.256 | 0.098 | 0.202 | 0.049 | 0.129 | -0.041 | -0.408 | 0.057 | -0.070 | 0.064 | 0.143 | |
| (Robust SE) | (0.112) | (0.207) | (0.101) | (0.144) | (0.082) | (0.036) | (0.034) | (0.081) | (0.093) | (0.092) | (0.074) | |
| (P-value) | (0.022) | (0.632) | (0.046) | (0.733) | (0.115) | (0.261) | (0.000) | (0.477) | (0.463) | (0.329) | (0.051) | |
Source: Author;
Note: For shares: Bold indicates significant difference from population share (5%)
* indicates significant difference from expenditure share (5%)
(Standard errors for concentration and Kakwani indexes are robust to heteroskedasticity and within cluster correlation)
∞ Assumption is that corporate tax is distributed equally (50/50) across households (based on reported consumption of manufactured goods) and shareholders (based on receipt of dividends) ** NHIL: National Health insurance levy (2.5% of social security of formal workers)
# Dominance test (- indicates the 45% degree line/Lorenz curve dominates the concentration curve: + indicates concentration curve dominates 45%-degreeline/Lorenz curve. Blank indicates non dominance. ± NHIL has same results as that of VAT