Public Economics

This paper investigates the determinants of legal change in a public choice framework. An empirical model explaining the timing and probability of decisions to adopt state-operated lotteries is developed. Employing a Tobit estimator and explicitly considering the effects of statespecific constitutional and political structures, spending and tax policies, and federal revenue importation, evidence is presented showing that legal change is much like economic change: Lotteries are more likely to be adopted and to be adopted earlier where the costs are lowest relative to expected benefits. State legislatures appear to be the main beneficiaries of this public choice process. * We are especially indebted to Tim Sass for many helpful suggestions. Roger Folsom, Thomas Husted, Lydia Ortega, Robert Tollison, and an anonymous referee also provided useful comments. Saurman gratefully acknowledges financial support from the College of Social Sciences at San Jose University. Any remaining errors are our own. U.S. Department of Commerce, Bureau of the Census. (1988 and other various years of issue).

This paper studies the problem of redistribution between individuals having different mortality rates. We use a continuous time model in which there are two types of individuals characterized by different survival probability paths. Individual preferences are represented by a generalized life cycle utility function which can exhibit temporal risk aversion. We successively compare utilitarian allocations when individuals exhibit temporal risk neutrality and temporal risk aversion. This problem is analyzed successively in the context of full information and asymmetric information on mortality rates.

This paper studies the problem of redistribution between individuals having different mortality rates. We use a continuous time model in which there are two types of individuals characterized by different survival probability paths. Individual preferences are represented by a generalized life cycle utility function which can exhibit temporal risk aversion. We successively compare utilitarian allocations when individuals exhibit temporal risk neutrality and temporal risk aversion. This problem is analyzed successively in the context of full information and asymmetric information on mortality rates.

Political economy aspects make progressive income taxation and taxation of capital income imperative in practise. International tax competition and profit shifting, in turn, put pressure on corporate and capital taxes. Hence, the scope for a politically feasible change-over to a status of improved taxation is little. We provide an extended dynamic general equilibrium model and analyze politically feasible recent reform proposals referring neutrality. We then propose an alternative tax reform that, in contrast to these proposals, guarantees even growth neutrality, without necessarily jeopardizing political feasibility.

The goal of this paper is to analyse the influence of the recent Hungarian utility cost reductions on energy prices, and to compare the Hungarian developments to the ones in the OECD countries. It claims that household gas and electricity prices would have dropped even without the government intervention -as they did in the OECD -, but the drop would have come later and the rate would have been lower. As a result of the quick price reduction, the expenditure of the households on gas and electricity was reduced by 202 billion HUF (0.63% of the 2014 GDP). In the meantime the industry/household gas and electricity price ratio has significantly increased, making the Hungarian prices for industrial energy use one of the highest in the OECD. When the household prices are compared to the average earnings, energy prices are still high in Hungary.

Tax revenues are crucial financial resources for any economy and plays a key role in economic development. In Kenya tax revenues are the major source of government budgetary resources besides other sources such as grants and loans. The average GDP growth rate in Kenya from FY 2006/17 to FY 2016/17 has been 5.6 percent which is higher than the global GDP growth rate of 2.3 percent. Conversely, Kenya’s tax revenue has not grown at the same pace as the economic growth. Weaknesses in revenue performance have triggered fiscal pressures. Budget deficits have fueled external borrowing amid efforts for the country to capitalize on domestic resource mobilization. Social economic attributes are crucial with regards to tax compliance by individual taxpayers since individual taxpayers have to be aware as well as being sensitive to tax legislation for them to be tax compliant.  This study was set out to ascertain effects of taxpayer knowledge, tax complexity and individual taxpayer`s characteris...

The main objective of this study was to use a wide range of selected variables to establish the drivers, as well as test the validity and adequacy of the Theory of Planned Behaviour (TPB) and Procedural Justice Theory (PJT) in explaining tax compliance behavior among medium and large corporate taxpayers in Kenya. A Structural Equation Model was built using survey data on 142 business tax payers. The study examines the influence of measures of perceived behavioral control, subjective norms, procedural justice measures; tax system attributes (fairness, complexity, compliance costs as well as international compatibility) on tax compliance behavior, while controlling for hypothesized influence of firm size, age, sector and legal structure. The results indicate that tax compliance behavior significantly improves with increased perceived behavioral control, but declines significantly with increase in tax compliance costs. In addition, tax compliance increases as firm size increases. Keywo...

of Value Added Taxes of Large Taxpayers, Nairobi County, Kenya Governments across the world are charged with the responsibility of providing public goods and services to their citizenry (Onyango, 2018). Therefore, taxation is at the heart of government operations. Taxation is viewed as the only possible channel of accumulating resources in order to finance public expenditure of goods and services that are provided by the government. According to Marina and Kilis (2002), taxation is the only known and practical manner of collecting revenue to fund public expenditure for goods and services consumed by the citizens of the country. However, Mutua (2012) argues that in developing nations governments raise funds through other sources besides taxation including userfees, licenses, the sale of government assets and privatisation of public enterprises. Further, Masinde (2012) contends that for most poor nations, taxation is an important stream of revenue but foreign aid and external loans are key financial streams for these countries although unsustainable in the long run. One of the main streams of government revenue across the globe is the value-added tax (VAT). In some countries, this tax is referred to as goods and services tax (GST). The VAT is determined on an incremental basis, as the value in the product or service increases during the production and distribution process the amount of VAT charged increases (Pricewaterhouse Coopers, 2017). Typically, VAT is applied as a destination-based tax, whereby the tax-rate is based on the location of the consumer and applied on the price of the product or service. In several regions, VAT is applied as sales taxes and other general taxes on products and services and also as taxes applied on specific goods and services that consist primarily of excise taxes, customs, import duties and taxes on specific services such as insurance premiums and financial services. Research by the Organisation for Economic Cooperation and Development (OECD) indicated that in their member states, VAT accounted for approximately 31% of the total government revenue (OECD, 2017).

This study examines the influence of measures of tax compliance costs on tax compliance behaviour among medium and large corporate taxpayers in Kenya. It uses a Structural Equation Modelling (SEM) technique to establish the key cost drivers built using survey data, while controlling for key attributes of the tax system as well as firm characteristics. The results indicate that tax compliance in Kenya significantly declines with increase in tax compliance costs, particularly those related to understanding of the existing complex tax laws, changes in tax rules as well as general costs of meeting the compliance and regulatory requirements. The model constructs account for about 40% of variations in tax compliance behaviour in Kenya, which is above the empirically accepted minimum for exploratory studies. From the results, the study recommends a focus by tax authority and policymakers on measures to reduce these identified tax compliance costs. In addition, greater emphasis should be put on investing in opportunities that reduce financial pressure on firms thus encouraging tax compliance.

The existing tax fairness literature suggests that there are four dimensions of tax fairness: horizontal equity, vertical equity, exchange equity, and procedural fairness. Although research suggests that compliance usually increases with tax fairness, this study sought to uncover the individual impact of each dimension of tax fairness on the compliance behaviour of medium and large corporate taxpayers in Kenya. Employing a structural equation modelling technique, we find that reliable measures of tax fairness are established under the procedural fairness dimension. We also find that the different dimensions of tax compliance are influenced differently by the control variables. As such, policies to enhance compliance in Kenya would require a multi-faceted approach that critically takes on board what has traditionally been considered as tax fairness measures-since some measures in fact worsen compliance levels, contrary to expectations.

Effective corporate tax rate is a finance subject of interest to firms, policy makers and researchers. It measures level of tax burden at firm level. Thus, governments implement various investment incentives to influence effective corporate tax rate. The effective corporate tax rate in Kenya is still a problem averaging 31.3 percent for the last 10 years. Such high effective corporate tax rate militates against desired competitive corporate environment for the manufacturing sector. In the last ten years, the manufacturing sector has deteriorated to 7.4 percent contribution to gross domestic product which is less than 15 percent as envisaged in Kenya Vision 2030. This undesirable phenomenon prompted design of this study. The objective of the study was to determine the effect of investment incentives on effective corporate tax rate. The study adopted positivist philosophy and longitudinal research design. A sample of 278 firms provided secondary data for the period 2010 to 2020. Descriptive and inferential statistics were conducted using panel data regression. The study established that investment incentives are statistically significant predictors of effective corporate tax rate for manufacturing firms in Kenya. The study recommends that public policy makers should design appropriate profit based, capital investment and custom duty incentives as part of fiscal policy instruments to grow firms involved in manufacturing. The study has added to finance knowledge that fiscal policy affects corporate operations. However, there is need for further investigation on other possible investment incentives that were not covered in this study that influence effective corporate tax.

Effective corporate tax rate is a finance subject of interest to firms, policy makers and researchers. It measures level of tax burden at firm level. Thus, governments implement various investment incentives to influence effective corporate tax rate. The effective corporate tax rate in Kenya is still a problem averaging 31.3 percent for the last 10 years. Such high effective corporate tax rate militates against desired competitive corporate environment for the manufacturing sector. In the last ten years, the manufacturing sector has deteriorated to 7.4 percent contribution to gross domestic product which is less than 15 percent as envisaged in Kenya Vision 2030. This undesirable phenomenon prompted design of this study. The objective of the study was to determine the effect of investment incentives on effective corporate tax rate. The study adopted positivist philosophy and longitudinal research design. A sample of 278 firms provided secondary data for the period 2010 to 2020. Descriptive and inferential statistics were conducted using panel data regression. The study established that investment incentives are statistically significant predictors of effective corporate tax rate for manufacturing firms in Kenya. The study recommends that public policy makers should design appropriate profit based, capital investment and custom duty incentives as part of fiscal policy instruments to grow firms involved in manufacturing. The study has added to finance knowledge that fiscal policy affects corporate operations. However, there is need for further investigation on other possible investment incentives that were not covered in this study that influence effective corporate tax.

abstract:
In the digital era, human resource management (HRM) faces significant challenges and opportunities in improving employee performance. The phenomenon of rapid technological change forces organizations to adopt innovative strategies, both through digitization and employee competency development. The main issues faced include adaptation to new technologies, meeting digital skills needs, and establishing an inclusive work culture that supports innovation. This research aims to identify the effective HR management strategies to improve employee performance, including training, development, and technology integration in HR management. The method used is a systematic literature review (SLR), analyzing 30 relevant journal sarticles covering the impact of training, interpersonal communication, and digitalization on employee performance. The results showed that continuous training and digital skills development are crucial components in improving employee productivity and adaptation. Digitalization of HR management, such as the implementation of remote working systems and digital learning platforms, has proven effective in creating an efficient and collaborative work environment. In addition, effective interpersonal communication is key in building harmonious teamwork and increasing organizational productivity. These findings confirm that adaptive and innovative HR management strategies play an im portant role in dealing with the dynamics of the digital era and provide a competitive advantage for organizations.

abstrak:
Di era digital, manajemen sumber daya manusia (SDM) menghadapi tantangan sekaligus juga peluang dalam mengembangkan kinerja karyawan. Fenomena pesatnya perubahan teknologi memaksa organisasi untuk mengadopsi strategi inovatif, baik melalui digitalisasi maupun pengembangan kompetensi karyawan. Masalah utama yang dihadapi dalam melakukan kegiatan tersebut meliputi adaptasi terhadap teknologi baru, pemenuhan kebutuhan keterampilan digital, dan pembentukan budaya kerja inklusif yang mendukung inovasi. Penelitian ini bertujuan untuk mengidentifikasi strategi manajemen SDM yang efektif guna meningkatkan kinerja karyawan, termasuk pelatihan, pengembangan, serta integrasi teknologi dalam pengelolaan SDM. Metode yang digunakan adalah kajian pustaka, dengan menganalisis 30 artikel jurnal yang mencakup pengaruh pelatihan komunikasi interpersonal, dan digitalisasi terhadap kinerja karyawan. Hasil penelitian menunjukkan bahwa pelatihan
berkelanjutan dan pengembangan keterampilan digital menjadi komponen krusial dalam meningkatkan produktivitas dan adaptasi karyawan. Digitalisasi manajemen SDM, seperti implementasi sistem kerja jarak jauh dan platform pembelajaran digital, terbukti efektif dalam menciptakan lingkungan kerja yang efisien dan kolaboratif. Selain itu, komunikasi
interpersonal yang efektif menjadi kunci dalam membangun kerja tim yang harmonis dan meningkatkan produktivitas organisasi. Temuan ini menegaskan bahwa strategi manajemen SDM yang adaptif dan inovatif berperan penting dalam menghadapi dinamika era digital dan
memberikan keunggulan kompetitif bagi organisasi

The Policy Research Working Paper Series disseminates the findings of work in progress to encourage the exchange of ideas about development issues. An objective of the series is to get the findings out quickly, even if the presentations are less than fully polished. The papers carry the names of the authors and should be cited accordingly. The findings, interpretations, and conclusions expressed in this paper are entirely those of the authors. They do not necessarily represent the views of the International Bank for Reconstruction and Development/World Bank and its affiliated organizations, or those of the Executive Directors of the World Bank or the governments they represent. An online survey experiment spanning 50 countries finds sizable improvements in tax morale when (a) the salience of anti-corruption efforts is increased and (b) citizens are allowed to voice their expenditure preferences to the government. These results hold very broadly across a uniquely large and diverse sample of respondents from all continents. The findings are consistent with theories emphasizing the role of democratic accountability, as well as of perceptions of legitimacy and "retributive justice," in generating voluntary tax compliance. Implications and avenues for further research are discussed. This paper is a product of the Governance Global Practice. It is part of a larger effort by the World Bank to provide open access to its research and make a contribution to development policy discussions around the world. Policy Research Working Papers are also posted on the Web at .

This article analyzes Dutch consumers' willingness to pay (WTP) for the welfare of broiler chickens and the consequences for nonhuman animal welfare policies. Using data from a discrete-choice experiment and a random parameter logit model, this study showed that consumers particularly value opportunities for outdoor access and the method used for anesthesia before slaughter. The WTP was also positively related to the number of consumers buying the same product, indicating that they experience the public-good dilemma. Moreover, the WTP was higher if consumers knew that animal welfare practices were subject to public or collective supervision. Women, people with more education, those with higher income, and nonreligious people had relatively high WTP values. For 87.5% of the respondents, the WTP exceeded the price difference between a broiler with a higher level of animal welfare and a regular chicken. The findings suggest that the Dutch market for broiler chickens can be improved by raising consumer confidence in the labeling system.

This article analyzes Dutch consumers' willingness to pay (WTP) for the welfare of broiler chickens and the consequences for nonhuman animal welfare policies. Using data from a discrete-choice experiment and a random parameter logit model, this study showed that consumers particularly value opportunities for outdoor access and the method used for anesthesia before slaughter. The WTP was also positively related to the number of consumers buying the same product, indicating that they experience the public-good dilemma. Moreover, the WTP was higher if consumers knew that animal welfare practices were subject to public or collective supervision. Women, people with more education, those with higher income, and nonreligious people had relatively high WTP values. For 87.5% of the respondents, the WTP exceeded the price difference between a broiler with a higher level of animal welfare and a regular chicken. The findings suggest that the Dutch market for broiler chickens can be improved by raising consumer confidence in the labeling system.

We investigate the empirical relationship between decentralisation and corruption. Using a newly assembled dataset containing data for up to 174 countries, we revisit the empirical evidence and seek to explain some of the inconsistent results that exist in the literature. We find that not only results differ due to the use of different specifications and data but more importantly because previous research overlooks the relationship between different dimensions of decentralisation. We propose an approach aimed at exploring the aggregate effect of decentralization on corruption. In this context, we analyze the existence of direct and indirect effects of these aspects on corruption. Our results suggest that fiscal (market) decentralisation is associated with lower corruption. However, we also find that constitutional decentralisation (federalism) is associated with higher corruption. Furthermore, we find that certain forms of political decentralisation worsen the positive effect of constitutional centralization on corruption. Finally, other forms of decentralisation such as spatial decentralisation do not appear to have a strong association with corruption. Our results suggest the possibility that previous empirical work may grossly overestimate de aggregate impact of decentralization and corruption.

Economic and rent-seeking outcomes are determined jointly in a dynamic general equilibrium model of corruption, public spending and growth. In an economy with government intervention and capital accumulation, state-appointed bureaucrats are responsible for providing public goods, which contribute to productive efficiency. Corruption arises because of an opportunity for bureaucrats to appropriate public funds with an endogenous probability of being detected and punished. Given this probability, which depends on aggregate outcomes, each agent maximises her expected lifetime utility by choosing consumption and savings. The model produces multiple development regimes, which yield different predictions about corruption, public spending and investment depending on initial conditions. These predictions accord strongly with the empirical evidence on corruption and development.

This paper presents an analysis of the joint determination of bureaucratic corruption and economic development. The analysis is based on a simple neo-classical growth model in which bureaucrats are employed as agents of the government to collect taxes from households. Corruption is reflected in bribery and tax evasion as bureaucrats conspire with households to provide false information to the government. Costly concealment of this activity leads to a loss of resources available for productive investments. The incentive for an individual bureaucrat to accept a bribe depends on the number of other bureaucrats who are expected to accept bribes. This strategic interaction in bureaucratic decision making produces multiple (frequency-dependent) equilibria associated with different incidences of corruption. The predictions of the model accord strongly with recent empirical evidence. * The authors are grateful for the financial support of the ESRC (grant no. L138251030). The usual disclaimer applies.

To have better understanding of compliance behavior of individual taxpayers in developing countries especially Nigeria, this study is undertaken primarily to test relationship between taxpayers’ perceptionabout public governance quality and their compliance behavior as well as todetermine whether the relationship is moderated by financial condition and risk preference individually and jointly. This study involved a survey of individual taxpayers’ opinion, perception and behavior about public governance quality as well as tax compliance. The major finding ofthis study is that public governance quality has significant positive relationship with tax compliance behavior. The study also indicates that risk preference has strong negative moderating effect on the relationship between public governance quality and tax compliance behavior.  Administration of income tax in Nigeria is characterized by low compliance level and therefore, there is no doubt that improvement in public governance q...

Income tax noncompliance is a huge problem in Nigeria making the country one of the lowest income tax countries in the world based on percentage of GDP. The study reviews and integrate previous research and causes of noncompliance were identified -Socio economic condition, tax knowledge, perceived audit probability and prevailing social norm . However, as acknowledged by researchers, over fifty years of research on noncompliance is yet to produce a formula that can solve noncompliance problems applicable to all jurisdictions hence the need to develop country-specific models. Given that Nigeria has one of the largest informal sectors in the world, this study adds perceived attractiveness of the informal sector as a factor and reconstructs public governance quality as moderator of other factors. The study argues that the above factors are present in all countries of the world; if they are worse in Nigeria, then a moderator could be the problem and public governance quality is plausible given Nigeria's poor record. Facts from previous research support this position. It is recommended that Nigerian government urgently improve on public governance to reduce the size of the informal sector and mitigate the effects of the other factors. Further research is needed to statistically analyse the suggested framework.

Our paper provides a comprehensive report of empirical research on tax compliance costs. Compared to previous reviews, our focus is on average costs for sub-groups (individual taxpayers, small businesses, large businesses) and the composition of the cost burden with regards to different cost components (in-house time effort, external adviser costs, other monetary expenses), different taxes (e.g. income tax, value added tax) and different activities like tax accounting and tax planning. In addition, we give a short review of the most important compliance cost drivers and discuss the underlying causes of tax complexity and compliance costs.

Our paper provides a comprehensive report of empirical research on tax compliance costs. Compared to previous reviews, our focus is on average costs for sub-groups (individual taxpayers, small businesses, large businesses) and the composition of the cost burden with regards to different cost components (in-house time effort, external adviser costs, other monetary expenses), different taxes (e.g. income tax, value added tax) and different activities like tax accounting and tax planning. In addition, we give a short review of the most important compliance cost drivers and discuss the underlying causes of tax complexity and compliance costs.

It is pertinent that sustainable tax compliance is achieved only if the tax policy takes the main determinants of tax compliance into consideration. Meanwhile, tax compliance has been seen as one of the critical tax administration issue particularly amongst the developing countries of the world. In that regards, scholars have contributed immensely in studying the causes or determinants of the phenomenon based on some prevailing factors associated to economic, social and psychological conditions of our society. And the factors are basically linked to some suggested theories. Nevertheless, the study premised on reviewing some related studies conducted amongst the developing countries of the world based on thematic and chronological approach, in order to know the most commonly identified determining factors of tax compliance between the periods of 1998 to 2022. it is imperative to note that the major determining factors extracted from the reviewed literatures are basically ranked from ...

The success of policy involves not only good design but a good understanding of how the public will respond behaviorally to the benefits or detriments of that policy. Behavioral science has greatly contributed to how we understand the impact of monetary costs on behavior and has therefore contributed to policy design. Consumption taxes are a direct result of this; for example, cigarette taxes that aim to reduce cigarette consumption. In addition to monetary costs, time may also be conceptualized as a constraint on consumption. Time costs may therefore have policy implications, for example, long waiting times could deter people from accessing certain benefits. Recent data show that behavioral economic demand curve methods used to understand monetary cost may also be used to understand time costs. In this article we discuss how the impact of time cost can be conceptualized as a constraint on demand for public benefits utilization and public health when there are delays to receiving the benefits. Policy examples in which time costs may be relevant and demand curve methods may be useful are discussed in the areas of government benefits, public health, and transportation design.

Background Emerging infectious diseases of zoonotic origin present a critical threat to global population health. As accelerating globalisation makes epidemics and pandemics more difficult to contain, there is a need for effective preventive interventions that reduce the risk of zoonotic spillover events. Public policies can play a key role in preventing spillover events. The aim of this review is to identify and describe evaluations of public policies that target the determinants of zoonotic spillover. Our approach is informed by a One Health perspective, acknowledging the inter-connectedness of human, animal and environmental health. Methods In this systematic scoping review, we searched Medline, SCOPUS, Web of Science and Global Health in May 2021 using search terms combining animal health and the animal-human interface, public policy, prevention and zoonoses. We screened titles and abstracts, extracted data and reported our process in line with PRISMA-ScR guidelines. We also sea...

Critics of Universal Basic Income (UBI) have claimed that it would be either unaffordable or inadequate. This discussion paper tests this claim by examining the distributional impacts of three UBI schemes broadly designed to provide pathways to attainment of the Minimum Income Standard (MIS). We use microsimulation of data from the Family Resources Survey to outline the static distributional impacts and costs of the schemes. Our key finding is that even the fiscally neutral starter scheme would reduce child poverty to the lowest level achieved since 1961 and achieve more than the anti-poverty interventions of the New Labour Governments from 2000. The more generous schemes would make further inroads into the UK’s high levels of poverty and inequality, but at greater cost. We conclude by assessing fiscal strategies to reduce the up-front deficit of higher schemes, providing a more positive assessment of affordability and impact than critics have assumed.

Problem Policymakers must decide on interventions to control the pandemic. These decisions are driven by weighing the risks and benefits of various non-pharmaceutical intervention alternatives. Due to the nature of the pandemic, these decisions are not based on sufficient evidence regarding the effects, nor are decision-makers informed about the willingness of populations to accept the economic and health risks associated with different policy options. This empirical study seeks to reduce uncertainty by measuring population preferences for non-pharmaceutical interventions. Methods An online-based discrete choice experiment (DCE) was conducted to elicit population preferences. Respondents were asked to choose between three pandemic scenarios with different interventions and impacts of the Corona pandemic. In addition, Best-worst scaling (BWS) was used to analyze the impact of the duration of individual interventions on people's acceptance. The marginal rate of substitution was applied to estimate willingness-to-accept (WTA) for each intervention and effect by risk of infection. Results Data from 3006 respondents were included in the analysis. The DCE showed, economic effect of non-pharmaceutical measures had a large impact on choice decisions for or against specific lockdown scenarios. Individual income decreases had the most impact. Excess mortality and individual risk of infection were also important factors influencing choice decisions. Curfews, contact restrictions, facility closures, personal data transmissions, and mandatory masking in public had a lesser impact. However, significant standard deviations in the random parameter logit model (RPL) indicated heterogeneities in the study population. The BWS results showed that short-term restrictions were more likely to be accepted than long-term restrictions. According to WTA estimates, people would be willing to accept a greater risk of infection to avoid loss of income. Discussion The results can be used to determine which consequences of pandemic measures would be more severe for the population. For example, the results show that citizens want to limit the decline in individual income during pandemic measures. Participation in preference studies can also inform citizens about potential tradeoffs that decision-makers face in current and future decisions during a pandemic. Knowledge of the population's preferences will help inform decisions that consider people's perspectives and expectations for the future. Survey results can inform decision-makers about the extent to which the population is willing to accept certain lockdown measures, such as curfews, contact restrictions, lockdowns, or mandatory masks.

This study has been prepared in the context of the UNU-WIDER Visiting PhD Fellowship programme and is published within the UNU-WIDER project GRD -Government Revenue Dataset. It is part of UNU-WIDER's Domestic Revenue Mobilization (DRM) programme, which is financed through specific contributions by the Norwegian Agency for Development Cooperation (Norad).

This report addresses a''variety of questions about inequalities in school finance, and answers them by applying a broad range of statistical techniques to a comprehensive set of data on California 'school districts. Census data by school district was drawn from the 1970 U.S. Census, while ')information .on school district finance for 1971-72 was obtained tom official state sources. Although the report desr:ribss resOarch relating almost solely to public schoolfinance in California, it can also serve as a model for the analysis of school finance in'other states. A basic question/answer format is used throughout the report', and extensive use is made of illustrative graphs and data tables. In addition to a general introduction, the report contains four major sections dealing with dimensions of inequality, distribution of inequality, sources of inequality, and remedies for inequality. (Author/JG)

In a model where risk-neutral agents have differing (legal) incomes which may be supplemented by burglary, we study the effects of income distribution on the level of burglary. Assuming that a detected burglar is incarcerated for a fixed term, and assuming that burglars choose target houses using the signal of house quality, we show how increases in income inequality may increase the level of crime. In particular, increases in 'relative differential' inequality, unambiguously increase burglary crime. Corollaries are that a more regressive income tax increases the level of crime, and that richer neighborhoods may have lower crime rates.

This article develops a model of public responsiveness to social policy in the United States, focusing in particular on the public's ability to distinguish between direct and indirect government spending as means of financing social benefits. We argue that public opinion should be responsive to changes in both direct (appropriations) and indirect (tax expenditures encouraging the private provision of social goals) spending. Further, the public should respond to changes in direct and indirect spending in distinct ways consistent with the divergent resource and interpretive effects of the two types of spending. We find that while public opinion is not responsive to the total amount of federal social spending, it is attentive to changes in direct and indirect spending, considered as separate concepts. The results show that the electorate treats changes in the relative allocation of government spending as representing important shifts in the ideological direction of public policy.

This comprehensive review explores the multifaceted impact of government interventions on household poverty in Uganda, a nation grappling with socio-economic challenges. Through an in-depth analysis of diverse policies and programs implemented by the Ugandan government, this study examines their efficacy in alleviating poverty and enhancing the overall well-being of households. Drawing upon a wide array of scholarly articles, policy documents, and empirical studies, the research assesses the effectiveness of interventions such as social welfare programs, economic programs, pro-poor programs and educational reforms. The review delves into the intricate interplay between these government interventions and household poverty dynamics, considering factors like income disparity, access to education, healthcare services, and employment opportunities. By synthesizing existing literature, this study elucidates the successes and shortcomings of various strategies, shedding light on the key determinants of their effectiveness. Additionally, it analyzes the role of governance, accountability mechanisms, and resource allocation in shaping the outcomes of poverty-alleviation initiatives. Hence, this review critically examines the challenges faced by marginalized households in accessing and benefiting from government interventions, highlighting areas that require targeted policy reforms and targeted interventions. By identifying gaps in existing research and policy frameworks, this study provides valuable insights for policymakers, researchers, and development practitioners, aiming to inform evidence-based decision-making processes. Ultimately, this review contributes to the ongoing discourse on poverty reduction strategies in Uganda and offers recommendations for enhancing the impact of government interventions on vulnerable households, thereby fostering sustainable socio-economic development in the region.

In May 2018, Scotland became the first country in the world to implement minimum unit pricing (MUP) for all alcoholic drinks sold in licensed premises in Scotland. The use of a Sunset Clause in the MUP legislation was a factor in successfully resisting legal challenges by indicating that the final decision on a novel policy would depend on its impact. An overarching evaluation has been designed and the results will provide important evidence to inform the parliamentary vote on the future of MUP in Scotland. The evaluation uses a mixed methods portfolio of in-house, commissioned, and separately funded studies to assess the impact of MUP across multiple intended and unintended outcomes related to compliance, the alcoholic drinks industry, consumption, and health and social harms. Quantitative studies to measure impact use a suitable control where feasible. Qualitative studies assess impact and provide an understanding of the lived experience and mechanism of change for key sub-groups....

Transparency has emerged in recent years as an important development in social policy and as a mainstream anti‐corruption and prosocial behavior tool. Transparency enables citizens to develop realistic expectations about what government can and cannot do, and helps them to monitor the concrete performance of government. However, the specific effects of transparency and the precise function it plays in forming perception of fairness and efficiency in government action are still unexplored. The design of information transparency policies may be responding to citizens' preferences, opinions and attitudes, and at the same time may modify them, thus redefining the policy making process itself. In this paper we try to explore how several dimensions of transparency may have an impact on our willingness to pay taxes, and what kind of information may help tax enforcement and a more equitable operation of the tax system. We use the term " folk transparency " as shorthand for the...

Cannabis policies are changing in some countries. This may have consequences that extend beyond cannabis-specific outcomes, such as an impact on the consumption patterns of other substances. Changes in cannabis policies may also influence policy responses to other drugs, as countries re-assess the balance between law enforcement and public health objectives. If this happens, it could have important health and social consequences, especially in those countries where a 'war on drugs' policy perspective has inhibited investment in evidence based responses in areas such as treatment and harm reduction. The burden of disease associated with opioid use for example is large and this is an area in which treatment and harm reduction have been shown to deliver benefits. Thus if the changes in cannabis policies result in a greater willingness to invest in effective interventions for other drugs, the potential net health gains could be considerable. On the other hand, if cannabis policy changes are associated with an increase in health risk behaviours, such as driving under the influence or increased use of harmful substances such as tobacco, then significant increased health costs could result. To date most attention has been focused on recent cannabis sales liberalisation in the Americas, but experiences from elsewhere are also informative. In Europe, for example, moves towards decriminalisation of drug possession are resulting in lower rates of incarceration and arguably have reduced barriers to treatment uptake. Robust monitoring and assessment of the impact of these different policy changes is crucial to evaluating and understanding their results. It is important that such monitoring is international in scope, is not limited to issues around the use of cannabis only, and considers the interactions that may exist between cannabis policies and the approaches taken to other substances.

This paper rigorously demonstrates that for any unequal income distribution, the well-known Gini index of inequality is bounded above by the recently revived Bonferroni inequality index. The bound is exactly attained if and only if out of n incomes in the society, (n -1) poor incomes are identical. The boundedness theorem is shown to possess a duality-type inequality implication. Reinterpreting a property of the absolute Gini index, noted by , we propose a new postulate, 'additive monotonicity', for inequality indices and analyse its sensitivity to the absolute and relative Bonferroni, and the relative Gini indices. Finally, we look at the pattern of the income distribution when a society wishes to guarantee a minimum income for the worst off person and fixes the inequality levels, as measured by the Gini and the Bonferroni indices, at some specific values.

The forward-backward charge asymmetry for the process e+e -~ bb ~/~-+ + hadrons has been measured using the JADE detector at PETRA. An asymmetry of (-22.8 ± 6.0 ± 2.5)% was observed at an average center of mass energy of 34.6 GeV. For comparison, an asymmetry of -25.2% is expected on the basis of the standard Glashow-Salam-Weinberg model.

Muon inclusive multihadronic final states in e+e -annihilation at (~/s)=34.6 GeV, collected by the JADE detector at PETRA, have been analysed in terms of the semi-muonic branching ratios and fragmentation functions of heavy quarks. Defining the

Covid-19 has decreased the level of consumption or people's purchasing power and various domestic industrial sectors have been affected. The difficulties that occurred in these various sectors then encouraged the government to carry out economic recovery by implementing various policies, both fiscal, monetary and financial policies. One of the fiscal policies pursued is through statutory regulatory instruments through the Minister of Finance Regulation. The research was conducted at the East and North Kalimantan Regional Offices of the Directorate General of Taxes, specifically in KPP Pratama Samarinda Ilir, KPP Pratama Samarinda Ulu, and KPP Pratama Tenggarong. Researchers took three general answers from the answers of all respondents. The respondents' answers illustrate that the socialization related to tax incentives is not well known by taxpayers. Many taxpayers tend to think that this socialization is not important, so they do not follow it. There are those who also think that it does not really help them in administration. Information related to tax incentives is not fully known by taxpayers and the lack of tax information obtained. The quality of service received by taxpayers is classified as satisfactory and good and simple. Taxpayer behavior is still not supportive as can be seen from the low level of awareness. Taxation socialization has been carried out by the DGT, but the level of participation of taxpayers in this socialization is still low. Tax incentives for the Covid-19 pandemic have been underutilized, due to the opinion of taxpayers that the amount of incentives received is too small.

The growing importance of green spaces in evaluating a city's quality of life and sustainability has prompted us to delve into this topic in this paper. Specifically, we aim to clarify two key distinctions: the difference between public and common goods and the distinction between collectives and aggregates. The first distinction relates to whether a resource is open to all and managed by the state (public goods) or managed collectively but with limitations (common goods). However, we can also examine this differentiation by considering the type of entity utilizing these resources. In the case of public goods, it involves individuals forming an aggregate, whereas for commons, a plural entity must be assumed to effectively manage the resource collaboratively. By exploring these distinctions in detail and examining their implications, this paper seeks to apply them to a common public resource-the green areas within cities. We aim to demonstrate the potential benefits of shifting our perspective on such resources from being considered public to being viewed as common goods.

Global income taxation in the country of residence is a legal dogma of international taxation. We question this dogma from the perspective of relations with developing countries from a legal and economic perspective, and make a modern and fair proposal for tax treaties. We will show under which conditions a developing and a developed country will voluntarily sign a tax treaty where information is exchanged truthfully and whether they should share revenues. Moreover, we will demonstrate how the conclusion of a tax treaty can assist in the implementation of a tax audit system.

Finding appropriate incentives to enforce collaborative efforts for governing the commons in risky situations is a long-lasting challenge. Previous works have demonstrated that both punishing free-riders and rewarding cooperators could be potential tools to reach this goal. Despite weak theoretical foundations, policy-makers frequently impose a punishment-reward combination. Here, we consider the emergence of positive and negative incentives and analyze their simultaneous impact on sustaining risky commons. Importantly, we consider institutions with fixed and flexible incentives. We find that a local sanctioning scheme with pure reward is the optimal incentive strategy. It can drive the entire population towards a highly cooperative state in a broad range of parameters, independently of the type of institutions. We show that our finding is also valid for flexible incentives in the global sanctioning scheme, although the local arrangement works more effectively.

"Morality is the herd instinct of the individual."' 'TTlhe dread of evil is a much more forcible principle of human actions than the prospect of good." The crime of tax evasion and the virtue of tax avoidance have always been viewed schizophrenically. On one hand we recognize the need for taxes and governments' dependence on revenue, while on the other we reflexively attempt to minimize our tax liability. Not surprisingly, the courts manifest and affirm our disparate approaches to taxation. One court tells us unequivocally, "[tlhere is always a moral obligation to pay * Professor of Law, University of California, Hastings College of the Law.

The rapid evolution and spread of health markets across low and middle-income countries (LMICs) has contributed to a significant increase in the availability of health-related goods and services around the world. The support institutions needed to regulate these markets have lagged behind, with regulatory systems that are weak and under-resourced. This paper explores the key issues associated with regulation of health markets in LMICs, and the different goals of regulation, namely quality and safety of care, value for money, social agreement over fair access and financing, and accountability. Licensing, price controls, and other traditional approaches to the regulation of markets for health products and services have played an important role, but they have been of questionable effectiveness in ensuring safety and efficacy at the point of the user in LMICs. The paper proposes a health market systems conceptual framework, using the value chain for the production, distribution and retail of health goods and services, to examine regulation of health markets in the LMIC context. We conclude by exploring the changing context going forwards, laying out implications for future heath market regulation. We argue that the case for new approaches to the regulation of markets for health products and services in LMICs is compelling. Although traditional "command and control" approaches will have a place in the toolkit of regulators, a broader bundle of approaches is needed that is adapted to the national and market-level context of particular LMICs. The implication is that it is not possible to apply standard or single interventions across countries, as approaches proven to work well in one context will not necessarily work well elsewhere.

The periodical re-auction of a water monopoly concession causes the danger of underinvestment. If the life-time of specific assets such as water pipes exceeds the contract length and transferring the ownership of assets is difficult, the incumbent franchisee faces a hold-up problem. Using a simple auction model that considers the specifics of the piped water sector this paper shows that investment incentives may vary depending on the applied auction scheme. The model is designed as a two stage game, where the franchisee decides about investment on the first and competes with a potential market entrant on the second stage. Investment tends to be higher in sealed bid auctions than in an English auction, since the incumbent benefits from an information advantage. Additionally investment may vary in a first-and a second-price sealed bid auction depending on several factors such as costs or effectiveness of investment. The analysis is extended by a vertical separation.