Journal of Official Statistics, Vol.18, No.3, 2002. pp. 481–510
A Study on the Formulation of an Assessments Scale Methodology: The United Nations Experience in Allocating Budget Expenditures Among Member States
Felizardo B. Suzara
Abstract:The article discusses the evolution and continued development of an assessment scale methodology that systematically apportions U.N. operating expenses equitably and transparently. It gives a historical perspective of the application of the basic elements:
In summary, the history of U.N. assessments could be classified into three stages: a period from its inception to sometime in the early 1970s that was characterized by stability and infrequent changes in the methodology; the period between 1974-1994 that witnessed the introduction of a number of "radical" changes in the form of new elements such as the debt relief allowance, LDC ceiling and scheme of limits and parameter changes e.g., statistical base period, low per capita income threshold and gradient of the LPAF; and, a third period starting with the 1995-1997 scale where a number of changes adopted previously were eliminated - the scheme of limits was phased out; GNP replaced national income as basic measure of capacity to pay; reducing the floor to bring the assessed rates of the smallest countries in line with capacity to pay - in effect restoring the simpler and more transparent thrust that defined the original framework of the methodology.
Keywords:Collective financial responsibility; principle of capacity to pay; low per capita income allowance (LPAF); assessable income; income threshold; relief; ceiling and floor rates; least developed countries; debt burden; scheme of limits.
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