Pub Date : 2020-01-30DOI: 10.34218/ijaret.11.1.2020.002
Ermal Subhan
The problem of post-mining coal management through the reclamation of former mining land has become a national issue in Indonesia. One important thing is how to do land reclamation and restore the preservation of the natural environment. Reclamation characteristics are open space, high light intensity, high temperature and extreme fluctuation, low pH and degradation of the number of species both flora, fauna and soil microorganisms. Such characteristics cause not all types of plants can live on the land. Theoretically, the results of the suitability of forest plant cultivation land are specifically eucalyptus plants (Melaleuca leucadendra) and Sengon (Paraserianthes falcataria). This is necessary and important to be studied regarding the limiting factors and management efforts in the former coal mining land. This can provide information and thought contributions to maximize the reclamation activities of former coal mining using plants, which have a high enough sale value, are environmentally sound and sustainable while taking into account local wisdom.
{"title":"Preliminary Study of Coal Mining Reclamation Using Forest Plants in Barito East District, Central Kalimantan Province","authors":"Ermal Subhan","doi":"10.34218/ijaret.11.1.2020.002","DOIUrl":"https://doi.org/10.34218/ijaret.11.1.2020.002","url":null,"abstract":"The problem of post-mining coal management through the reclamation of former mining land has become a national issue in Indonesia. One important thing is how to do land reclamation and restore the preservation of the natural environment. Reclamation characteristics are open space, high light intensity, high temperature and extreme fluctuation, low pH and degradation of the number of species both flora, fauna and soil microorganisms. Such characteristics cause not all types of plants can live on the land. Theoretically, the results of the suitability of forest plant cultivation land are specifically eucalyptus plants (Melaleuca leucadendra) and Sengon (Paraserianthes falcataria). This is necessary and important to be studied regarding the limiting factors and management efforts in the former coal mining land. This can provide information and thought contributions to maximize the reclamation activities of former coal mining using plants, which have a high enough sale value, are environmentally sound and sustainable while taking into account local wisdom.","PeriodicalId":105668,"journal":{"name":"Development Economics: Regional & Country Studies eJournal","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-01-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131155605","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Muthukumara S. Mani, B. Gopalakrishnan, Deepika Wadhwa
The study aims to provide insights to policy makers in measuring the impact of trade liberalization and regional integration measures on gender employment and wages. The study incorporates gender-differentiated employment and wages for selected South Asian economies across sectors to identify targeted value chains and economic activities, particularly among green trade sectors. This is the first major attempt to develop a gender-differentiated data set for South Asian countries, within the widely used Global Trade Analysis Project framework, to examine the nexus between trade, green economy, and gender. Two illustrative scenarios are examined. The first scenario examines a complete tariff elimination among the Bhutan-Bangladesh-India-Nepal grouping of countries in all sectors. The second scenario involves complete tariff elimination among countries in South Asia. The results indicate that a free trade agreement signed by all countries is likely to be more beneficial compared with only some countries signing the free trade agreement. Women's employment grows faster than men's employment, as most of the sectors that benefit due to these free trade agreements are women intensive. Growth in women's employment and wages in South Asia is consistent with growth in green sectors.
{"title":"Regional Integration in South Asia: Implications for Green Growth, Female Labor Force Participation, and the Gender Wage Gap","authors":"Muthukumara S. Mani, B. Gopalakrishnan, Deepika Wadhwa","doi":"10.1596/1813-9450-9119","DOIUrl":"https://doi.org/10.1596/1813-9450-9119","url":null,"abstract":"The study aims to provide insights to policy makers in measuring the impact of trade liberalization and regional integration measures on gender employment and wages. The study incorporates gender-differentiated employment and wages for selected South Asian economies across sectors to identify targeted value chains and economic activities, particularly among green trade sectors. This is the first major attempt to develop a gender-differentiated data set for South Asian countries, within the widely used Global Trade Analysis Project framework, to examine the nexus between trade, green economy, and gender. Two illustrative scenarios are examined. The first scenario examines a complete tariff elimination among the Bhutan-Bangladesh-India-Nepal grouping of countries in all sectors. The second scenario involves complete tariff elimination among countries in South Asia. The results indicate that a free trade agreement signed by all countries is likely to be more beneficial compared with only some countries signing the free trade agreement. Women's employment grows faster than men's employment, as most of the sectors that benefit due to these free trade agreements are women intensive. Growth in women's employment and wages in South Asia is consistent with growth in green sectors.","PeriodicalId":105668,"journal":{"name":"Development Economics: Regional & Country Studies eJournal","volume":"16 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-01-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116048872","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
In order to improve the welfare of smallholder farmers, multiple countries (e.g., Ethiopia and India) have launched online agri-platforms to transform traditional markets. However, there is still mixed evidence regarding the impact of these platforms and more generally how they can be leveraged to enable more efficient agricultural supply chains and markets. This paper describes work conducted in close collaboration with the state government of Karnataka, India, to design, implement, and assess the impact of a new two-stage auction on the state's online agri-platform, the United Market Platform (UMP). The auction design aims to intensify anticipated regret of the traders to increase the farmers' revenue. To ensure implementability and protect farmers' revenue, the design process is guided by theory-informed, semi-structured interviews with a majority of the traders in the field and carefully accounts for operational constraints. The interviews suggest that both anticipated regret and anchoring would likely affect the traders' bidding strategies in a two-stage auction. A new behavioral auction model is thus developed to capture these factors and determine when the two-stage auction can generate a higher revenue for farmers than the traditional single-stage, first-price, sealed-bid auction. The new auction mechanism was implemented on the UMP for a major market of lentils in February 2019. By the end of May 2019, commodities worth more than $6 million (USD) had been traded under the new auction. A difference-in-differences analysis demonstrates that the implementation has yielded a significant 4.7% price increase with an impact on farmer profitability ranging 60%--158%, affecting over 10,000 farmers who traded in the treatment market. The results from this paper offer tangible insights into how innovative price discovery mechanisms could be enabled by online agri-platforms in resource constrained environments. Importantly, the success of these designs critically depends on systemic behavioral and operational considerations that affect trades in the physical agri-markets.
{"title":"Improving Farmers' Income on Online Agri-platforms: Theory and Field Implementation of a Two-stage Auction","authors":"R. Levi, M. Rajan, S. Singhvi, Yanchong Zheng","doi":"10.2139/ssrn.3486623","DOIUrl":"https://doi.org/10.2139/ssrn.3486623","url":null,"abstract":"In order to improve the welfare of smallholder farmers, multiple countries (e.g., Ethiopia and India) have launched online agri-platforms to transform traditional markets. However, there is still mixed evidence regarding the impact of these platforms and more generally how they can be leveraged to enable more efficient agricultural supply chains and markets. This paper describes work conducted in close collaboration with the state government of Karnataka, India, to design, implement, and assess the impact of a new two-stage auction on the state's online agri-platform, the United Market Platform (UMP). The auction design aims to intensify anticipated regret of the traders to increase the farmers' revenue. To ensure implementability and protect farmers' revenue, the design process is guided by theory-informed, semi-structured interviews with a majority of the traders in the field and carefully accounts for operational constraints. The interviews suggest that both anticipated regret and anchoring would likely affect the traders' bidding strategies in a two-stage auction. A new behavioral auction model is thus developed to capture these factors and determine when the two-stage auction can generate a higher revenue for farmers than the traditional single-stage, first-price, sealed-bid auction. The new auction mechanism was implemented on the UMP for a major market of lentils in February 2019. By the end of May 2019, commodities worth more than $6 million (USD) had been traded under the new auction. A difference-in-differences analysis demonstrates that the implementation has yielded a significant 4.7% price increase with an impact on farmer profitability ranging 60%--158%, affecting over 10,000 farmers who traded in the treatment market. The results from this paper offer tangible insights into how innovative price discovery mechanisms could be enabled by online agri-platforms in resource constrained environments. Importantly, the success of these designs critically depends on systemic behavioral and operational considerations that affect trades in the physical agri-markets.","PeriodicalId":105668,"journal":{"name":"Development Economics: Regional & Country Studies eJournal","volume":"21 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-01-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116576599","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
We compare two different methods of appointing a local commission agent as an intermediary for a credit program. In the Trader-Agent Intermediated Lending Scheme (TRAIL), the agent was a randomly selected established private trader, while in the Gram Panchayat-Agent Intermediated-Lending Scheme (GRAIL), he was randomly chosen from nominations by the elected village council. More TRAIL loans were taken up, but repayment rates were similar, and TRAIL loans had larger average impacts on borrowers' farm incomes. The majority of this difference in impacts is due to differences in treatment effects conditional on farmer productivity, rather than differences in borrower selection patterns. The findings can be explained by a model where TRAIL agents increased their middleman profits by helping more able treated borrowers reduce their unit costs and increase output. In contrast, for political reasons GRAIL agents monitored the less able treated borrowers and reduced their default risk.
{"title":"Decentralized Targeting of Agricultural Credit Programs: Private versus Political Intermediaries","authors":"Pushkar Maitra, Sandip Mitra, Dilip Mookherjee, Sujata Visaria","doi":"10.2139/ssrn.3531549","DOIUrl":"https://doi.org/10.2139/ssrn.3531549","url":null,"abstract":"We compare two different methods of appointing a local commission agent as an intermediary for a credit program. In the Trader-Agent Intermediated Lending Scheme (TRAIL), the agent was a randomly selected established private trader, while in the Gram Panchayat-Agent Intermediated-Lending Scheme (GRAIL), he was randomly chosen from nominations by the elected village council. More TRAIL loans were taken up, but repayment rates were similar, and TRAIL loans had larger average impacts on borrowers' farm incomes. The majority of this difference in impacts is due to differences in treatment effects conditional on farmer productivity, rather than differences in borrower selection patterns. The findings can be explained by a model where TRAIL agents increased their middleman profits by helping more able treated borrowers reduce their unit costs and increase output. In contrast, for political reasons GRAIL agents monitored the less able treated borrowers and reduced their default risk.","PeriodicalId":105668,"journal":{"name":"Development Economics: Regional & Country Studies eJournal","volume":"55 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128712007","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The paper makes two main contributions. First, it analyzes net foreign assets and liabilities in selected Arab countries over the past two decades, emphasizing the relative significance of direct versus portfolio investment. It distinguishes between foreign direct investment, portfolio equity investment, official reserves, and external debt. Second, the paper examines the effects of policy variables that affect the accumulation of net foreign assets and its components, analyzing how the existence of a sovereign wealth fund, the country's exchange rate regime, and the development of its financial system affect its net foreign assets. The main findings show that the presence of a sovereign wealth fund is positively and statistically significantly associated with foreign direct investment in Arab countries. Financial development (defined as credit to the private sector as a percentage of gross domestic product) is also statistically significant across various regressions. The more financially developed a country is, the more it should invest in riskier assets, such as portfolio assets. But Arab investors are more risk averse than investors elsewhere. Oil-exporting countries tend to invest more in debt assets than in portfolio assets. For oil-importing countries, financial development is the most important determinant of foreign direct investment.
{"title":"The External Wealth of Arab Nations: Structure, Trends, and Policy Implications","authors":"M. Mohieldin, A. Rostom, Chahir Zaki","doi":"10.1596/1813-9450-9103","DOIUrl":"https://doi.org/10.1596/1813-9450-9103","url":null,"abstract":"The paper makes two main contributions. First, it analyzes net foreign assets and liabilities in selected Arab countries over the past two decades, emphasizing the relative significance of direct versus portfolio investment. It distinguishes between foreign direct investment, portfolio equity investment, official reserves, and external debt. Second, the paper examines the effects of policy variables that affect the accumulation of net foreign assets and its components, analyzing how the existence of a sovereign wealth fund, the country's exchange rate regime, and the development of its financial system affect its net foreign assets. The main findings show that the presence of a sovereign wealth fund is positively and statistically significantly associated with foreign direct investment in Arab countries. Financial development (defined as credit to the private sector as a percentage of gross domestic product) is also statistically significant across various regressions. The more financially developed a country is, the more it should invest in riskier assets, such as portfolio assets. But Arab investors are more risk averse than investors elsewhere. Oil-exporting countries tend to invest more in debt assets than in portfolio assets. For oil-importing countries, financial development is the most important determinant of foreign direct investment.","PeriodicalId":105668,"journal":{"name":"Development Economics: Regional & Country Studies eJournal","volume":"15 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133374269","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2019-12-29DOI: 10.35609/jber.2019.4.4(2)
Sri Kurniawati, Nindya Lestari
Objective – Inequality of regional income, government expenditure and government revenue can show the performance of these variables in improving the economic and non-economic conditions of each region. Previous literature discusses, in part, the inequality among these three variables. This research fills the gap left by previous research by analyzing the inequality of the three variables and analysing the relationship between them in driving the provincial economy in Kalimantan. The first objective of this study is to analyze the reduction of regional income inequality, government revenue and government expenditure. The second objective is to analyze the relationship among macro variables. Methodology/Technique – Using data from 4 provinces in Kalimantan across a 15-year period (2002-2016), this study concludes that in the short term, only changes of government revenue have an impact on regional income and only changes of government revenue has an impact on government expenditure. Findings - Meanwhile, in the long term, changes in regional income, government revenue, and government expenditure can all have an impact on regional income. Type of Paper: Empirical. Keywords: Inequality; Regional Income; Government Expenditure; Government Revenue. Reference to this paper should be made as follows: Kurniawati, S; Lestari, N. 2019. Sigma Convergence and VECM Approach in Explaining the Relationship among Macro Variables in Indonesia, J. Bus. Econ. Review 4(4) 156 – 162 https://doi.org/10.35609/jber.2019.4.4(2) JEL Classification: H70, E00, E10, O11.
{"title":"Sigma Convergence and VECM Approach in Explaining the Relationship Among Macro Variables in Indonesia","authors":"Sri Kurniawati, Nindya Lestari","doi":"10.35609/jber.2019.4.4(2)","DOIUrl":"https://doi.org/10.35609/jber.2019.4.4(2)","url":null,"abstract":"Objective – Inequality of regional income, government expenditure and government revenue can show the performance of these variables in improving the economic and non-economic conditions of each region. Previous literature discusses, in part, the inequality among these three variables. This research fills the gap left by previous research by analyzing the inequality of the three variables and analysing the relationship between them in driving the provincial economy in Kalimantan. The first objective of this study is to analyze the reduction of regional income inequality, government revenue and government expenditure. The second objective is to analyze the relationship among macro variables.\u0000Methodology/Technique – Using data from 4 provinces in Kalimantan across a 15-year period (2002-2016), this study concludes that in the short term, only changes of government revenue have an impact on regional income and only changes of government revenue has an impact on government expenditure. \u0000Findings - Meanwhile, in the long term, changes in regional income, government revenue, and government expenditure can all have an impact on regional income.\u0000Type of Paper: Empirical.\u0000\u0000Keywords: Inequality; Regional Income; Government Expenditure; Government Revenue.\u0000\u0000Reference to this paper should be made as follows: Kurniawati, S; Lestari, N. 2019. Sigma Convergence and VECM Approach in Explaining the Relationship among Macro Variables in Indonesia, J. Bus. Econ. Review 4(4) 156 – 162 https://doi.org/10.35609/jber.2019.4.4(2)\u0000\u0000JEL Classification: H70, E00, E10, O11.","PeriodicalId":105668,"journal":{"name":"Development Economics: Regional & Country Studies eJournal","volume":"55 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-12-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129306526","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Purpose - This study aims at examining different sources of work-life balance support using survey data obtained from the public health sector employees in Tanzania. We further explore gender differences in employees’ work-life balance satisfaction, investigating how male and female workers perceive different levels of work-life balance support depending on whether work-life balance support comes from government, organization, direct supervisor, or family.
Design/methodology/approach - A quantitative study was carried out among 253 full-time male(N= 108) and female(N=145) employees in the Tanzanian public hospital employees. The hierarchical multiple regression analyses were conducted to analyze the data.
Findings - We find strong support for our hypotheses. Employee satisfaction with work-life balance is significantly related to each and every support he or she obtains from different, multi-level entities, that is, government, organization, direct supervisor, or family. Moreover, our findings suggest that female and male slightly differ in their perceived level of work-life balance support and this difference appears varied contingent on sources of work-life balance support.
Research implications or Originality - This study responds to explicit calls for understanding divergent sources of work-life balance satisfaction and gender differences in such phenomenon. The current study using the context of public health sectors in Tanzania is expected to contribute to shedding better light on the contextual factors shaping gender differences in employees’ work-life balance satisfaction, with theoretical as well as practical implications for organizations and policy makers in their endeavors toward designing more effective work-life balance measures.
{"title":"Multi-Level Sources of Work-Life Balance: Evidence from the Public Health Sector in Tanzania","authors":"Kalangari Rwehumbiza, Eunjung Hyun, Seung-Yoon Rhee","doi":"10.16980/jitc.15.6.201912.79","DOIUrl":"https://doi.org/10.16980/jitc.15.6.201912.79","url":null,"abstract":"Purpose - This study aims at examining different sources of work-life balance support using survey data obtained from the public health sector employees in Tanzania. We further explore gender differences in employees’ work-life balance satisfaction, investigating how male and female workers perceive different levels of work-life balance support depending on whether work-life balance support comes from government, organization, direct supervisor, or family.<br><br>Design/methodology/approach - A quantitative study was carried out among 253 full-time male(N= 108) and female(N=145) employees in the Tanzanian public hospital employees. The hierarchical multiple regression analyses were conducted to analyze the data.<br><br>Findings - We find strong support for our hypotheses. Employee satisfaction with work-life balance is significantly related to each and every support he or she obtains from different, multi-level entities, that is, government, organization, direct supervisor, or family. Moreover, our findings suggest that female and male slightly differ in their perceived level of work-life balance support and this difference appears varied contingent on sources of work-life balance support.<br><br>Research implications or Originality - This study responds to explicit calls for understanding divergent sources of work-life balance satisfaction and gender differences in such phenomenon. The current study using the context of public health sectors in Tanzania is expected to contribute to shedding better light on the contextual factors shaping gender differences in employees’ work-life balance satisfaction, with theoretical as well as practical implications for organizations and policy makers in their endeavors toward designing more effective work-life balance measures.","PeriodicalId":105668,"journal":{"name":"Development Economics: Regional & Country Studies eJournal","volume":"29 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-12-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115765860","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Extant literature in revenue generation and tax administration has long recognized the importance of personal income tax as the essential link for sustainable financial independence, stability, growth, and economic prosperity through effective domestic resource mobilization for developing economies like The Gambia. It is the best-suited strategy to move out of the debacles and shackles of poverty brought forth by the culture of foreign aid dependence if properly and effectively utilized in its intended purpose, and as a tool for development finance, through the corridors of internally-generated revenue. It is one of the primary revenue sources that help to finance the budgetary requirements, needs, and development finance of The Gambia. This empirical study critically examines the nature and impact of the personal income tax system of administration in The Gambia within the context of a registration, filing, payment, and audit and enforcement compliance from the year (s) 2006-2015. The study assessed the potential contribution. It also sought to identify the inherent problems associated with the administration, collection, and enforcement of personal income tax (PIT) within the corridors of internally mobilized revenue in The Gambia. In spite of its importance, many studies have revealed that the practice of personal income tax administration, particularly in developing economies is fraught with problems of staff-aided fraud, corruption, and mismanagement of resources, misallocation of funds, gross incompetence, administrative ineptitude, political interference, intentional and internal sabotage by employees and players, among others. This influenced the doubtful intentions of the valued taxpayers with an endemic culture of perceived mistrust and deliberate non-compliance to meet their tax obligation as a result of not seeing the positive relationship of the taxes paid and the services received in return of investments in the areas of health, energy, infrastructure, social programs, and security. The study has revealed that there are serious problems associated with the administration of personal income tax (PIT) in The Gambia, despite its performance in the realm of domestic revenue mobilization. This is as a result to the complexity of the personal income tax (PIT) administration, as a result of (i) differing and inconsistent tax policies, collection challenges, (ii) weak institutional enforcement capacity, (iii) culture of laxity and non-compliance of the taxpayers’ in meeting their tax obligations, (iv) lack of working operational manuals for the tax officials, (v) absence of a comprehensive, updated and reliable data, (vi) high tax rates, (vii) non-usage of automation and (viii) non-communication of enacted laws, legislation and policies to the taxpayers’; coupled with the (ix) multiplicity of taxes and fees levied on employers’, sole proprietors on business income (s). It is a growing cause of concern in The Gambia. It poses a challenge for
{"title":"An Assessment on the Nature and Impact of Personal Income Tax Administration in The Gambia","authors":"Dr. Assan Jallow","doi":"10.2139/ssrn.3504062","DOIUrl":"https://doi.org/10.2139/ssrn.3504062","url":null,"abstract":"Extant literature in revenue generation and tax administration has long recognized the importance of personal income tax as the essential link for sustainable financial independence, stability, growth, and economic prosperity through effective domestic resource mobilization for developing economies like The Gambia. It is the best-suited strategy to move out of the debacles and shackles of poverty brought forth by the culture of foreign aid dependence if properly and effectively utilized in its intended purpose, and as a tool for development finance, through the corridors of internally-generated revenue. It is one of the primary revenue sources that help to finance the budgetary requirements, needs, and development finance of The Gambia. This empirical study critically examines the nature and impact of the personal income tax system of administration in The Gambia within the context of a registration, filing, payment, and audit and enforcement compliance from the year (s) 2006-2015. The study assessed the potential contribution. It also sought to identify the inherent problems associated with the administration, collection, and enforcement of personal income tax (PIT) within the corridors of internally mobilized revenue in The Gambia. In spite of its importance, many studies have revealed that the practice of personal income tax administration, particularly in developing economies is fraught with problems of staff-aided fraud, corruption, and mismanagement of resources, misallocation of funds, gross incompetence, administrative ineptitude, political interference, intentional and internal sabotage by employees and players, among others. This influenced the doubtful intentions of the valued taxpayers with an endemic culture of perceived mistrust and deliberate non-compliance to meet their tax obligation as a result of not seeing the positive relationship of the taxes paid and the services received in return of investments in the areas of health, energy, infrastructure, social programs, and security. The study has revealed that there are serious problems associated with the administration of personal income tax (PIT) in The Gambia, despite its performance in the realm of domestic revenue mobilization. This is as a result to the complexity of the personal income tax (PIT) administration, as a result of (i) differing and inconsistent tax policies, collection challenges, (ii) weak institutional enforcement capacity, (iii) culture of laxity and non-compliance of the taxpayers’ in meeting their tax obligations, (iv) lack of working operational manuals for the tax officials, (v) absence of a comprehensive, updated and reliable data, (vi) high tax rates, (vii) non-usage of automation and (viii) non-communication of enacted laws, legislation and policies to the taxpayers’; coupled with the (ix) multiplicity of taxes and fees levied on employers’, sole proprietors on business income (s). It is a growing cause of concern in The Gambia. It poses a challenge for","PeriodicalId":105668,"journal":{"name":"Development Economics: Regional & Country Studies eJournal","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-12-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129388690","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Jan F. Weiss, Tatiana Anisimova, T. Minola, Heiko Bergmann, Giuseppe Criaco, Lucio Cassia
We examine the role of regional formal and informal institutions in the intention-behavior link in entrepreneurship. Using multilevel regression analyses on a longitudinal sample of university students embedded in 40 European regions, we find evidence that regional formal and informal institutions have distinct and unique influences on the entrepreneurial intention-action relationship. In particular, our results show that the intention-behavior link is strengthened in regions characterized by a high quality of government and weakened in regions featuring a high quality of the social security system and a strong work ethic culture. Our findings provide important insights into the interdependence between individual and contextual factors regulating the entrepreneurial process by integrating the role of regional institutions as important contingencies. Our study provides valuable theoretical and policy implications.
{"title":"Putting Entrepreneurial Intentions Into Context: Regional Institutions and the Intention-Behavior Link","authors":"Jan F. Weiss, Tatiana Anisimova, T. Minola, Heiko Bergmann, Giuseppe Criaco, Lucio Cassia","doi":"10.2139/ssrn.3504362","DOIUrl":"https://doi.org/10.2139/ssrn.3504362","url":null,"abstract":"We examine the role of regional formal and informal institutions in the intention-behavior link in entrepreneurship. Using multilevel regression analyses on a longitudinal sample of university students embedded in 40 European regions, we find evidence that regional formal and informal institutions have distinct and unique influences on the entrepreneurial intention-action relationship. In particular, our results show that the intention-behavior link is strengthened in regions characterized by a high quality of government and weakened in regions featuring a high quality of the social security system and a strong work ethic culture. Our findings provide important insights into the interdependence between individual and contextual factors regulating the entrepreneurial process by integrating the role of regional institutions as important contingencies. Our study provides valuable theoretical and policy implications.","PeriodicalId":105668,"journal":{"name":"Development Economics: Regional & Country Studies eJournal","volume":"81 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-12-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127385840","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Towards the end of 2019 a remarkable publication on identification systems in Africa was published in The Economist. The article contained a, for The Economist, unusual number of errors and spurious claims, but also was so specific that its provenance and genesis were suspect. In an underhand, indirect way the article held the Indian Aadhaar system up as a good practice example, while depicting the development of identification systems in Africa as a struggle (if not a failure). Some of the content of the article reads more as a sales document than an article for The Economist would normally be written, and would be scrutinized to avoid the newspaper would be seen as an extension of private interests. By the end of 2019 India experienced one of its most serious public upheavals in the last few decades. The unrest was caused by the Modi government’s passing of the Citizenship Amendment Act, which became commonly seen as discriminatory vis-à-vis Indians of the Muslim faith. At the same time the registration of people living in the state of Assam in the population register resulted in the de facto statelessness of 1.6 million people — 70% of which actually being of the Hindu faith. The minister of Home Affairs was speaking of “illegal immigrants” as “termites”. In this environment charged by the anxiety of millions who suddenly wondered about proof of their own citizenship, the article in The Economist could not have been more poorly timed. But the article also lacks any reference to the problems around Aadhaar (that provides no solution to the citizenship question), as if in India no opposition existed (and exists) against Aadhaar. An article that The Economist published a year earlier is much more nuanced and “studied” for example. Rather awkward, the 2019 article here reviewed suggests that Africa’s problems can be solved by the use of open source software, such as was used for Aadhaar. It is hard not to conclude that the reviewed 2019 article is not an independent piece but an attempt to sell Africa a “solution” that India can provide it. The idea is preposterous and shows that however much the (ghost) author may know about Aadhaar, s/he has understood little if anything about what the actual identity management problems are in Africa, and what is needed for their solution. What remains is the question: “Who planted the story, and who at The Economist let the newspaper be taken for a ride?”
{"title":"African Countries Struggle to Build Robust Identity Systems. But That May Soon Change, Thanks to the awkward capture of The Economist","authors":"J. van der Straaten","doi":"10.2139/ssrn.3551945","DOIUrl":"https://doi.org/10.2139/ssrn.3551945","url":null,"abstract":"Towards the end of 2019 a remarkable publication on identification systems in Africa was published in The Economist. The article contained a, for The Economist, unusual number of errors and spurious claims, but also was so specific that its provenance and genesis were suspect. In an underhand, indirect way the article held the Indian Aadhaar system up as a good practice example, while depicting the development of identification systems in Africa as a struggle (if not a failure). Some of the content of the article reads more as a sales document than an article for The Economist would normally be written, and would be scrutinized to avoid the newspaper would be seen as an extension of private interests. By the end of 2019 India experienced one of its most serious public upheavals in the last few decades. The unrest was caused by the Modi government’s passing of the Citizenship Amendment Act, which became commonly seen as discriminatory vis-à-vis Indians of the Muslim faith. At the same time the registration of people living in the state of Assam in the population register resulted in the de facto statelessness of 1.6 million people — 70% of which actually being of the Hindu faith. The minister of Home Affairs was speaking of “illegal immigrants” as “termites”. In this environment charged by the anxiety of millions who suddenly wondered about proof of their own citizenship, the article in The Economist could not have been more poorly timed. But the article also lacks any reference to the problems around Aadhaar (that provides no solution to the citizenship question), as if in India no opposition existed (and exists) against Aadhaar. An article that The Economist published a year earlier is much more nuanced and “studied” for example. Rather awkward, the 2019 article here reviewed suggests that Africa’s problems can be solved by the use of open source software, such as was used for Aadhaar. It is hard not to conclude that the reviewed 2019 article is not an independent piece but an attempt to sell Africa a “solution” that India can provide it. The idea is preposterous and shows that however much the (ghost) author may know about Aadhaar, s/he has understood little if anything about what the actual identity management problems are in Africa, and what is needed for their solution. What remains is the question: “Who planted the story, and who at The Economist let the newspaper be taken for a ride?”","PeriodicalId":105668,"journal":{"name":"Development Economics: Regional & Country Studies eJournal","volume":"17 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-12-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126763941","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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