Seeing like a citizen: Experimental evidence on how empowerment affects engagement with the state
American Journal of Political Science, EarlyView.Abstract Building a strong and effective state requires revenue. Yet, in many low‐income countries, citizens do not make formal payments to the state or forego engaging with the state altogether due to vulnerability to opportunistic demands by state agents. We study two randomized interventions in Kinshasa, Democratic Republic of the Congo, designed to
Soeren J. Henn +4 more
wiley +1 more source
Distributional implications of income tax evasion in Greece, Hungary and Italy [PDF]
Even though tax evasion has been the focus of a growing volume of research in recent years, the issue of its distributional impact is still relatively neglected.
Benedek, Dóra +5 more
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Toward a Politics of (In)Fertility: Reproductive Debility in Africa
American Anthropologist, EarlyView.ABSTRACT Sub‐Saharan Africa has some of the highest estimated rates of infertility or involuntary childlessness in the world, leading epidemiologists to refer to parts of the region as the “infertility belt.” The medicalization of infertility and the situating of assisted reproductive technologies (ARTs) as the treatment for infertility have siphoned ...
Tessa Moll
wiley +1 more source
Black cash tax evasion in Russia: Its forms, incentives and consequences at firm level [PDF]
This paper discusses Russia’s "black cash" economy. Using interviews and survey data, we examine the mechanics of several distinctly Russian tax evasion schemes and attempt a rough estimate of the scale and dynamics involved in tax evasion based on black
Yakovlev, Andrei
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The Effects of External Macroeconomic Shocks and Uncertainty on Bangladesh's Fiscal Sustainability
Asian-Pacific Economic Literature, EarlyView.ABSTRACT In recent years, Bangladesh has adopted a deficit‐biased fiscal policy, supported by robust GDP growth and relatively low interest rates, capitalizing on its access to concessional financing. However, Bangladesh's graduation to lower‐middle‐income status and its gradual integration into the global economy have exposed the country to external ...
Mohammad Mahabub Alam
wiley +1 more source
Tax avoidance, tax evasion, and tax flight: Do legal differences matter? [PDF]
Although from an economic point of view, legal considerations apart, tax avoidance, tax evasion and tax flight have similar effects, namely a reduction of revenue yields, and are based on the same desire to reduce the tax burden, it is likely that ...
Friedrich Schneider +2 more
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Death in Children's Lives: Reimagining Death Literacy in Childhood
Children &Society, EarlyView.ABSTRACT Children encounter death in everyday life, through family, peers, media, and health care. Opportunities for meaningful engagement with death‐related topics are limited. In this article, we reimagine death literacy—the knowledge and skills needed to navigate dying, death, and bereavement—through a child‐centred, social constructionist lens ...
Anne‐Sofie Nyström, Rakel Eklund
wiley +1 more source
Local economic resilience and economic specialization in Greece during the crisis
Regional Science Policy &Practice, EarlyView., 2023 Abstract This paper scrutinizes the issue of economic resilience, aiming to detect the existence of a systematic link with economic specialization. To this end, the paper conducts an empirical analysis at the local (i.e., municipal) level of Greece during the economic crisis period (2009–2015), providing cartographic visualizations and spatial ...
Panagiotis Artelaris +2 more
wiley +1 more source
COUNTERACTING TAX EVASION IN MALAWI: AN ANALYSIS OF THE METHODS AND A QUEST FOR IMPROVEMENT [PDF]
Tax Evasion is one of the major problems that Tax Administrations face the world over. This is however more pronounced in Developing countries. Tax Evasion is defined in this paper as the act of illegally paying less taxes (or not paying at all) than the
Chiumya, Chiza
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Tax rates and Tax evasion: an Empirical Analysis of the Structural Aspects and Long-Run Characteristics in Italy [PDF]
By using official time series of the Italian evaded VAT base (Ministry of Finance) for the period 1980-2004 we investigate empirically the long-run characteristics of tax evasion and the relationship with the tax burden.
Friedrich Schneider +2 more
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