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This paper presents the results of the second round of the Revenue Administration Fiscal Information Tool (RA-FIT) country survey in an aggregated manner for all respondents and by income group. Notwithstanding regional biases and some data quality issues with the sample, broad insights and trends are discernible from the data, and the results form part of an evolving series that will continue to develop and grow with the International Survey On Revenue Administration (ISORA), the successor survey to RA-FIT conducted by the IMF in collaboration with the Inter-American Center of Tax Administrations (CIAT), the Intra-European Organisation of Tax Administration (IOTA), and the Organisation for Economic Co-operation and Development (OECD). This paper expands on a previous one, which covered the first round of RA-FIT (Lemgruber and others 2015),1 and aims to allow countries to access information about key measures in revenue administration. Unlike the first paper, this one does not cover issues specific to customs administration but focuses rather on tax administration data.
Macroeconomics --- Public Finance --- Taxation --- Taxation, Subsidies, and Revenue: General --- Personal Income, Wealth, and Their Distributions --- Public finance & taxation --- Personal income --- Revenue administration --- Tax administration core functions --- Administration in revenue administration --- Revenue Administration Fiscal Information Tool (RA-FIT) --- National accounts --- Institutional arrangements for revenue administration --- Revenue --- Income --- Tax administration and procedure --- United States
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In this extended meditation, Jean Lave interweaves analysis of the process of apprenticeship among the Vai and Gola tailors of Liberia with reflections on the evolution of her research on those tailors in the late 1970s. In so doing, she provides both a detailed account of her apprenticeship in the art of sustained fieldwork and an insightful overview of thirty years of changes in the empirical and theoretical facets of ethnographic practice. Examining the issues she confronted in her own work, Lave shows how the critical questions raised by ethnographic research erode conventional assumptions, altering the direction of the work that follows. As ethnography takes on increasing significance to an ever widening field of thinkers on topics from education to ecology, this erudite but accessible book will be essential to anyone tackling the question of what it means to undertake critical and conceptually challenging fieldwork. Apprenticeship in Critical Ethnographic Practice explains how to seriously explore what it means to be human in a complex world-and why it is so important.
Vai (African people) --- Gola (African people) --- Tailors --- Ethnology --- Social life and customs. --- Apprentices. --- apprenticeship, vai, gola, tailors, liberia, fieldwork, anthropology, sociology, labor, africa, ethnology, nonfiction, academia, institutional arrangements, training, methodology, research, scholarship, learning transfer, development, education, skill building, monrovia, happy corner, artisan, activity, praxis, theory, communities of practice.
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During the past few years, the Fiscal Affairs Department (FAD) has developed the Revenue Administration Fiscal Information Tool (RA-FIT), a tax and customs data gathering initiative. This paper, the first of its kind internationally given the number of countries covered, analyzes the results of the first round of RA-FIT data for 85 countries. It begins the process of making summarized cross-country information available to revenue administrations, in particular in developing economies, to help them improve their performance. Topics covered include performance measurement, institutional arrangements, and core operations of tax and customs administration. RA-FIT is in its second round of data gathering, now via an online portal; these data will be analyzed and in future made available to participating countries and technical assistance partners/donors through an online dissemination platform.
Revenue management --- Tax administration and procedure --- Tax practice --- Tax procedure --- Taxation --- Yield management --- Management --- E-books --- Public Finance --- Taxation, Subsidies, and Revenue: General --- Trade Policy --- International Trade Organizations --- Public finance & taxation --- Sales tax, tariffs & customs duties --- Tax administration core functions --- Revenue administration --- Revenue Administration Fiscal Information Tool (RA-FIT) --- Customs administration core functions --- Administration in revenue administration --- Revenue performance assessment --- Institutional arrangements for revenue administration --- Revenue --- Customs administration --- Dominican Republic
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Pragmatism and its consequences are central issues in American politics today, yet scholars rarely examine in detail the relationship between pragmatism and politics. In The Priority of Democracy, Jack Knight and James Johnson systematically explore the subject and make a strong case for adopting a pragmatist approach to democratic politics--and for giving priority to democracy in the process of selecting and reforming political institutions. What is the primary value of democracy? When should we make decisions democratically and when should we rely on markets? And when should we accept the decisions of unelected officials, such as judges or bureaucrats? Knight and Johnson explore how a commitment to pragmatism should affect our answers to such important questions. They conclude that democracy is a good way of determining how these kinds of decisions should be made--even if what the democratic process determines is that not all decisions should be made democratically. So, for example, the democratically elected U.S. Congress may legitimately remove monetary policy from democratic decision-making by putting it under the control of the Federal Reserve. Knight and Johnson argue that pragmatism offers an original and compelling justification of democracy in terms of the unique contributions democratic institutions can make to processes of institutional choice. This focus highlights the important role that democracy plays, not in achieving consensus or commonality, but rather in addressing conflicts. Indeed, Knight and Johnson suggest that democratic politics is perhaps best seen less as a way of reaching consensus or agreement than as a way of structuring the terms of persistent disagreement.
Democracy --- Philosophy. --- American politics. --- U.S. Congress. --- ambiguity. --- anti-skepticism. --- argument. --- bureaucracy. --- collective decision making. --- collective decision. --- collective decisions. --- collective outcomes. --- consequentialism. --- decentralized markets. --- decentralized mechanisms. --- democracy. --- democratic argument. --- democratic arrangements. --- democratic competition. --- democratic decision making. --- democratic institutional framework. --- democratic institutions. --- democratic politics. --- democratic process. --- democratic processes. --- diversity. --- effective participation. --- equal political participation. --- equality. --- fallibilism. --- formal decision making. --- free-and-equal-participation. --- freedom. --- individual participation. --- instability. --- institutional arrangements. --- institutional choice. --- institutional performance. --- judicial decision making. --- liberalism. --- markets. --- political argument. --- political consequences. --- political debate. --- political-economic institutions. --- populism. --- pragmatism. --- reflexivity. --- social choice theory. --- social choice. --- social cooperation. --- social disagreement. --- social interaction. --- social norms. --- voting. --- Political philosophy. Social philosophy --- Political sociology --- Political systems
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After a decade of rapid growth, industrialization has lost ground with shrinking manufacturing sector and high informality in Sub-Saharan Africa (SSA). This paper explores how land market and labor regulations affect factor allocative efficiency and firm performance in SSA. Using pooled data on firm balance sheets for 40 countries in SSA, the results identify significant land and labor misallocations due to limited market allocation of land and inappropriate regulatory policies. Using variations in ethnic diversity and the intensity of regulatory actions to peer firms at subnational level as instrumental variables, local average treatment effects show large productivity gains from factor reallocations, especially for marginally productive firms. Panel data results for Nigerian firms confirm factor market inefficiency as a principal driver of declining productivity, while showing that the 2011 minimum wage reform increased firm size. The results imply that improving formal regulation is critical to support firm growth at the stage of weak legal capacity, while informal sector monitoring gets effective as legal capacity develops.
Economic development --- Labor --- Macroeconomics --- Econometrics --- Production and Operations Management --- Industrialization --- Manufacturing and Service Industries --- Choice of Technology --- Formal and Informal Sectors --- Shadow Economy --- Institutional Arrangements --- Labor Economics Policies --- Labor Force and Employment, Size, and Structure --- Labor Standards: Public Policy --- Economywide Country Studies: Africa --- Wages, Compensation, and Labor Costs: Public Policy --- Labor Economics: General --- Demand and Supply of Labor: General --- Wages, Compensation, and Labor Costs: General --- Labor Demand --- Labour --- income economics --- Econometrics & economic statistics --- Minimum wages --- Labor markets --- Wages --- Labor demand --- Minimum wage --- Labor economics --- Labor market --- Nigeria
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For decades the European Union tried changing its institutions, but achieved only unsatisfying political compromises and modest, incremental treaty revisions. In late 2009, however, the EU was successfully reformed through the Treaty of Lisbon. Reforming the European Union examines how political leaders ratified this treaty against all odds and shows how this victory involved all stages of treaty reform negotiations--from the initial proposal to referendums in several European countries. The authors emphasize the strategic role of political leadership and domestic politics, and they use state-of-the-art methodology, applying a comprehensive data set for actors' reform preferences. They look at how political leaders reacted to apparent failures of the process by recreating or changing the rules of the game. While domestic actors played a significant role in the process, their influence over the outcome was limited as leaders ignored negative referendums and plowed ahead with intended reforms. The book's empirical analyses shed light on critical episodes: strategic agenda setting during the European Convention, the choice of ratification instrument, intergovernmental bargaining dynamics, and the reaction of the German Council presidency to the negative referendums in France, the Netherlands, and Ireland.
HISTORY / Modern / 21st Century. --- HISTORY / Europe / General. --- POLITICAL SCIENCE / Political Process / Leadership. --- POLITICAL SCIENCE / International Relations / Diplomacy. --- Treaties --- Revision of treaties --- Treaties, Revision of --- Treaty revision --- Ratification of treaties --- Treaty ratification --- Ratification. --- Revision. --- European Union. --- E.U. --- Treaty on European Union --- European Union countries --- Politics and government. --- EU constitution. --- EU countries. --- EU. --- European Convention. --- European integration. --- German Presidency. --- Lisbon Treaty. --- Treaty Establishing a Constitution for Europe. --- Treaty of Lisbon. --- Treaty of Nice. --- Valry Giscard d'Estaing. --- agenda control. --- agenda setting. --- democratic deficit. --- demographic change. --- domestic parliaments. --- domestic politics. --- institutional arrangements. --- institutional reform. --- intergovernmental bargaining. --- internal conflict. --- judiciary powers. --- negative referendums. --- political leaders. --- political parties. --- popular votes. --- principal-agent perspective. --- ratification instrument. --- reform crisis. --- social tension. --- veto players.
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This paper studies the transmission of crime shocks to the economy in a sample of 32 Mexican states over the period from 1993 to 2012. The paper uses a panel structural VAR approach which accounts for the heterogeneity of the dynamic state level responses in GDP, FDI and international migration flows, and measures the transmission via the impulse response of homicide rates. The approach also allows the study of the pattern of economic responses among states. In particular, the percentage of GDP devoted to new construction and the perception of public security are characteristics that are shown to be associated with the sign and magnitude of the responses of economic variables to crime shocks.
Business. --- Crime -- Economic aspects -- Mexico. --- Mexico -- Economic conditions -- 1982. --- Mexico -- Social conditions -- 1982. --- Social Welfare & Social Work --- Social Sciences --- Criminology, Penology & Juvenile Delinquency --- Econometrics --- Exports and Imports --- Criminology --- Emigration and Immigration --- Macroeconomic Analyses of Economic Development --- Formal and Informal Sectors --- Shadow Economy --- Institutional Arrangements --- Economywide Country Studies: Latin America --- Caribbean --- Regional Economic Activity: Growth, Development, and Changes --- Illegal Behavior and the Enforcement of Law --- International Investment --- Long-term Capital Movements --- International Migration --- Time-Series Models --- Dynamic Quantile Regressions --- Dynamic Treatment Effect Models --- Diffusion Processes --- State Space Models --- Crime & criminology --- Finance --- Econometrics & economic statistics --- Migration, immigration & emigration --- Crime --- Foreign direct investment --- Migration --- Structural vector autoregression --- Vector autoregression --- Balance of payments --- Population and demographics --- Econometric analysis --- Crime--Economic aspects --- Investments, Foreign --- Emigration and immigration --- Mexico
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