Burden Sharing in Support of the United Nations
V. Who Pays What? Further Analysis


Assessment allocations across various groups of countries estimated by various progressivity rules, using GNP values and market exchanges rates, are summarized in Tables 1-3. The countries are grouped according to their assigned values for the Human Development Index (HDI), (1996). The comparison is made for three groupings, by distribution of aggregate assessment burden (Table 1), by distribution of average assessment burden per country (Table 2), and by per capita distribution of assessment burden (Table 3). Table 4 summarizes the population and per capita GNP levels of the same groupings according to Human Development Index values.

We estimate assessment totals of about $1.2 billion for both industrial and developing countries as summarized in Table 1.

The 31 industrial countries at a high degree of Human Development bear more than 90% or the total financial burden. By making the quadratic function in Fig. 8 (Rule 6) yield an assessment of Ti/Ni = 0.02 instead of 0.01, as in the quadratic formula of Fig. 7 (Rule 5) (both at per capita GNP = $1,000), we make the curvature closer to the 2-parameter log linear (exponential) form in Fig. 5 (Rule 4). Thus, TX06 estimates are closer to TX04 estimates. The differences among all three estimates, however, are not large, as can be seen in Table 1. The results are quite similar for developing countries. The log linear case (Fig. 5: TX04) and the quadratic case (Fig. 8: TX06) are very close in terms of burden sharing among countries in high, medium, and low HDI-groupings within developing countries.

The average assessment burden per country (Table 2) is also very similar for all three formulas of assessment in the different HDI-groupings for industrial countries. In the case of developing countries, however, the estimates from the quadratic formula in Fig. 7 (TX05) is low, relative to the other two rules. According to Table 3, the same pattern holds for the per capita (as contrasted with per country) assessment burden.

The burden sharing of selected countries under seven different rules described in section IV above is presented in Table 5. Canada is notably one of the countries for which all different rules of assessment generate almost the same amount of tax burden for support of the United Nations.

A visual picture of the country distribution of per capita assessment including all countries and of countries within each group is presented in the set of histograms of Figure 9. A close comparison of the frequency distributions depicted in these histograms indicates that the degree of skewness of these distributions goes down as we move from all-country and intergroup comparisons to intragroup comparisons.

TABLE 1. Distribution of Aggregate Assessment Burden

(millions of 1993 US$, %)

CountriesnTX04 TX05TX06
All countries1461217.9

(100.0)%

1173.5

(100.0)%

1231.9

(100.0)%

Industrial

HDI: High

: Medium


31

14


1115.8

(91.6)

5.7

(0.5)


1110.1

(94.6)

3.0

(0.2)

1119.1

(90.8)

6.5

(0.5)

Sub-Total451121.5

(92.0)

1113.1

(94.8)

1125.6

(91.4)

Developing

HDI: High

: Medium

: Low


24

43

34


53.9

(4.4)

36.9

(3.0)

5.5

(0.5)


34.8

(3.0)

21.1

(1.8)

4.5

(0.4)


59.2

(4.8)

41.5

(3.4)

5.7

(0.5)

Sub-Total10196.4

(7.9)

60.4

(5.2)

106.4

(8.6)

Note: Figures within parentheses are percentage shares in the total; TX04 refers to assessments graphed in Figure 5, TX05 refers to assessments graphed in Figure 7, and TX06 refers to assessments graphed in Figure 8.

TABLE 2. Distribution of Average Assessment Burden Per Country

(millions of 1993 US$)

CountriesnTX04 TX05TX06
All countries1468.3 8.08.4
Industrial

HDI: High

: Medium


31

14


36.0

0.22


35.8

0.21

36.1

0.46

Sub-Total4524.9 24.725.0
Developing

HDI: High

: Medium

: Low


24

43

34


2.24

0.86

0.16


1.45

0.48

0.13


2.46

0.96

0.17

Sub-Total1010.95 0.591.05


Per Capita Distribution of Assessment Burden

(1993 US$)

CountriesnTX04P TX05PTX06P
All countries1470.27 0.250.28
Industrial

HDI: High

: Medium


31

14


0.96

0.41


0.94

0.22

0.96

0.46

Sub-Total450.67 0.650.67
Developing

HDI: High

: Medium

: Low


25

43

34


0.33

0.04

0.004


0.25

0.02

0.003


0.35

0.05

0.005

Sub-Total1020.10 0.070.11

TABLE 4. Distribution of World Population and Per Capita Income

(Income: 1993 US$; N: million)

CountriesnNi (Ni/N)%PGNP$ C.V.
All countries1465,153.5 100.005,6001.50
Industrial

HDI: High

: Medium


31

14


1,033.4

169.0


20.0

3.3

17,121

1,331


0.59

0.62

Sub-Total451,202.4 23.312,2090.91
Developing

HDI: High

: Medium

: Low


24

43

34


340.1

2,034.1

1,576.9


6.6

39.5

30.6


7,710

1,662

345


0.83

0.80

0.57

Sub-Total1013,951.1 76.72,6561.63

Note: C.V. is the coefficient of variation of PGNP;

N is population;

PGNP$ is per capita GNP in 1993 US$.

TABLE 5. WHO PAYS WHAT?

(US$,m)

(Some Selected Countries)

CountryFN01FN02 FN12FN03FN04 TX04TX05TX06
Ethiopia1.270.69 0.980.820.23 0.040.060.04
Mozambique0.911.70 1.311.520.24 0.010.020.01
SierraLeone0.211.32 0.761.060.05 .005.007.005
Viet Nam3.451.36 2.401.840.84 0.110.130.11
Nicaragua0.281.97 1.121.580.08 .017.013.017
Ivory Coast0.871.82 1.341.600.23 0.130.080.14
Nepal1.482.00 1.751.880.42 0.040.040.04
Costa Rica0.796.82 3.815.430.35 0.170.090.19
Chile4.729.62 7.178.492.37 1.190.631.36
Malaysia7.5111.1 9.3210.34.00 1.640.861.87
South Korea24.015.3 19.617.314.3 12.87.914.1
Argentina12.310.3 11.310.76.37 9.065.4810.02
China1253.0 64.231.141.0 8.015.478.68
India76.82.4 39.619.523.1 3.082.573.2
Russia45.48.6 27.017.021.9 8.454.389.64
Canada33.129.8 31.430.523.3 31.227.831.9
USA31634.5 17599.2256 374374374
Japan12828.9 78.351.696.7 251289245
Germany75.326.3 50.837.655.1 110107110
France53.626.3 39.932.539.2 73.269.574.0

(Fig. 9)

A Comparison by two different income concepts


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This file last modified 11/24/2008