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Citizens Perceptions of Tax Authorities and Tax Efficiency
This paper examines the relationship between citizens’ perceptions of tax authorities and the governments’ efficiency in collecting VAT and CIT revenues in Africa. Drawing on data from 32 countries over 2014-2019, we find a negative and significant association between negative perceptions of trust in authorities (the tax department) from the Afrobarometer survey and tax efficiency for these revenue categories. A 1 percent increase in the share of citizens’ perception of little or no trust in the tax department leads to a 0.22 percent decrease in VAT tax efficiency, controlling for macroeconomic indicators. The magnitude of the effect is significantly greater in fragile compared to non-...
The Global Informal Workforce
The Global Informal Workforce is a fresh look at the informal economy around the world and its impact on the macroeconomy. The book covers interactions between the informal economy, labor and product markets, gender equality, fiscal institutions and outcomes, social protection, and financial inclusion. Informality is a widespread and persistent phenomenon that affects how fast economies can grow, develop, and provide decent economic opportunities for their populations. The COVID-19 pandemic has helped to uncover the vulnerabilities of the informal workforce.
Guidelines for sustainable large-scale land deals in Africa
Over the last few years, agribusinesses, investment funds and government agencies have demonstrated a growing interest in acquiring large portions of land, mostly in developing countries and particularly in sub-Saharan Africa. In the host countries, investors and government see these acquisitions as opportunities to attract foreign investment that will enhance food and energy security and stimulate socio-economic development. Analysing a number of these deals in Africa suggests that these objectives are usually not attained and that their sustainability appears to be uncertain.
Chad
This paper analyzes the effect of an IMF Staff-Monitored Program for Chad to enhance economic development. Weak institutional capacity and governance concerns have limited economic development and donor support in Chad. It is highlighted that the reduction in the nonoil primary deficit envisaged in the 2013 budget appears appropriate, but expenditures linked to the regional security situation and lower than anticipated oil revenues imply large financing needs. There are significant economic and political risks to program implementation,; the regional security situation remains volatile, and the economy is highly dependent on volatile oil revenue.
Measuring the Informal Economy in the Caucasus and Central Asia
This study estimates the size of the informal economy, and the relative contribution of each underlying factor, for the Caucasus and Central Asia countries in 2008. Using a Multiple Indicator-Multiple Cause model, we find that a burdensome tax system, rigid labor market, low institutional quality, and excessive regulation in financial and products markets are determinant factors in explaining the size of the informal economy, which ranges from 26 percent of GDP in Kyrgyz Republic to around 35 percent of GDP in Armenia. Furthermore, the results show that higher levels of informality increase the levels of self employment and the percentage of currency held outside the banking system.
The Economic Psychology of Tax Behaviour
Tax evasion is a complex phenomenon which is influenced not just by economic motives but by psychological factors as well. Economic-psychological research focuses on individual and social representations of taxation as well as decision-making. In this 2007 book, Erich Kirchler assembles research on tax compliance, with a focus on tax evasion, and integrates the findings into a model based on the interaction climate between tax authorities and taxpayers. The interaction climate is defined by citizens' trust in authorities and the power of authorities to control taxpayers effectively; depending on trust and power, either voluntary compliance, enforced compliance or no compliance are likely outcomes. Featuring chapters on the social representations of taxation, decision-making and self-employed income tax behaviour, this book will appeal to researchers in economic psychology, behavioural economics and public administration.
Conserving and Valuing Ecosystem Services and Biodiversity
This book comprehensively addresses the economic, social and institutional difficulties in conserving biodiversity and the ecosystem services that it provides. It covers a wide range of issues such as biodiversity, ecosystem services and valuation in the context of diverse ecosystems such as tropical forests, marine areas, wetlands and agricultural landscapes, non-timber forest products, incentives and institutions, payments for ecosystem services, governance, intellectual property rights and the protection of traditional knowledge, management of protected areas, and climate change and biodiversity. It also covers the application of environmental economics and institutional economics to different cases and the use of techniques such as contingent valuation method and game theory. The book spans the globe with case studies drawn from a cross section of regions and continents including the UK, US, Europe, Australia, India, Africa and South America.
Climate Change and Agriculture
The specific focus of this seminal work is on the economic impact of climate change on agriculture world wide, and how faced with the resultant environmental alterations, agriculture might adapt under varied and varying conditions. Enhanced with a detailed and comprehensive index, Climate Change and Agriculture is highly recommended for academic library environmental studies and economic studies reference collections and supplemental reading lists. The Midwest Book Review Despite its great importance, there are surprisingly few economic studies of the impact of climate on agriculture and how agriculture can adapt under a variety of conditions. This book examines 22 countries across four cont...
South Africa
This Selected Issues paper highlights that aided by the easing of political uncertainties after the national elections in early 1994 and by the cautious stance of policies adopted by the new administration, economic performance and investor sentiment in South Africa strengthened markedly. Nonagricultural value-added grew by 4 percent in 1995, led by a sharp increase in real gross private fixed investment. In contrast, developments in 1996 were characterized by a shift in investor sentiment and unrest in the foreign exchange markets.
