Results 151 to 160 of about 749,119 (303)
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
Tax Evasion, Minimum Wage Non-Compliance and Informality [PDF]
We study the impact of tax and minimum wage reforms on the incidence of informality. To gauge the incidence of informality, we use measures of the extent of tax evasion, the extent of minimum wage non-compliance, and the size of the informal workforce ...
Basu, Arnab K. +2 more
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The economic foundations of powersharing: Evidence from Africa
American Journal of Political Science, EarlyView.Abstract How—and with whom—do rulers share power? Existing research focuses on the strategic logic of powersharing. In this paper, we analyze its economic foundations. Powersharing is modeled as a subnational fiscal contract, in which rulers allocate political representation based on constituencies’ revenue potential. Empirically, we combine historical
Yannick I. Pengl, Philip Roessler
wiley +1 more source
America’s unreported economy: measuring the size, growth and determinants of income tax evasion in the U.S. [PDF]
This study empirically investigates the extent of noncompliance with the tax code and examines the determinants of federal income tax evasion in the U.S. Employing a refined version of Feige’s (1986; 1989) General Currency Ratio (GCR) model to estimate a
Cebula, Richard, Feige, Edgar L.
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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
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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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
Revenue Equalization Systems in a Federation with Tax Evasion [PDF]
We analyse how vertical or horizontal fiscal equalization affects the overprovision of local public goods due to vertical fiscal externality, when there is tax evasion.
Lisa Grazzini, Alessandro Petretto
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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
Improving Tax Administration: A New View from the Theory of Tax Evasion in a Corrupt Regime [PDF]
Have the reforms in the country's tax structure through the years helped in improving taxpayer compliance? What has been the trend in tax evasion in recent years?
Manasan, Rosario G.
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