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The security aspects of V2V communications in UAS addressed by IEEE P1920.2 are delineated in this paper. Those include the architecture of communication interfaces, authentication of V2V parties, cryptographic key management, and zero trust architecture.

Communication --- Psychological aspects.

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This paper studies tax withholding on business sales, a widely used compliance mechanism which is largely ignored by public finance theory. The study introduces a withholding scheme, whereby the payer in a transaction collects tax from the payee, in a standard evasion model. If the taxpayer can fully reclaim the tax withheld, withholding is irrelevant to her evasion decision. If reclaim is costly, however, withholding establishes a compliance default. To show this empirically, the analysis exploits a ten-year panel of registration, income tax and sales tax records from 400,000 firms in Costa Rica, and over 20 million third-party information and withholding reports. The paper first documents the anatomy of compliance, providing novel measures of compliance gaps on the extensive, intensive and payment margins. It then shows that interventions leveraging the existing third-party information reduce these compliance gaps only marginally. Coverage by a withholding scheme, in contrast, is correlated with higher reported taxable income both across firms and within firms across time. Quasi-experimental estimations show that a doubling of the withholding rate leads to a 40 percent increase in tax payment among treated firms and a 10 percent increase in aggregate revenue. The mechanisms are incomplete reclaim of the tax withheld and reduced misreporting.

Added Tax. --- Assessment. --- Auction. --- Audit. --- Border Taxes. --- Business Tax. --- Capital Tax. --- Cash Transactions. --- Check. --- Communications. --- Compliance Gap. --- Corporate Income Tax. --- Corporate Tax. --- Corporate Taxation. --- Corporation Tax. --- Credit Card. --- Creditors. --- Customers. --- Debt Markets. --- Debtors. --- Default. --- Derivative. --- Developing Countries. --- Developing Economies. --- Dividend Tax. --- Dividend. --- Dummy Variable. --- Emerging Markets. --- Enforcement Mechanism. --- Enforcement. --- Eveloping Country. --- Exchange. --- Exports. --- Federal Reserve System. --- Federal Reserve. --- Finance and Financial Sector Development. --- Finance. --- Future. --- Goods. --- Governance. --- Government Revenue. --- Holding. --- Income Levels. --- Income Tax. --- Income Volatility. --- Income. --- Input Tax. --- Instrument. --- Interest. --- Internal Revenue. --- International Bank. --- Investment. --- Labor Market. --- Late Payments. --- Law and Development. --- Levies. --- Liability. --- Liquidity. --- Macroeconomics and Economic Growth. --- Marginal Tax Rates. --- Market. --- Middle-Income Country. --- Optimal Taxation. --- Output. --- Payment Methods. --- Payment Obligation. --- Personal Income Tax. --- Personal Income. --- Political Economy. --- Power Parity. --- Private Sector Development. --- Property Tax. --- Property. --- Public Finance. --- Remittance. --- Rent. --- Reserve. --- Retirement Savings. --- Return. --- Revenue. --- Risk Aversion. --- Sale of Goods. --- Sales Tax. --- Saving. --- Savings Accounts. --- Share. --- Tax Administration. --- Tax Audit. --- Tax Base. --- Tax Brackets. --- Tax Collection. --- Tax Compliance. --- Tax Credits. --- Tax Enforcement. --- Tax Evasion. --- Tax Incentive. --- Tax Law. --- Tax Liability. --- Tax Payers. --- Tax Rate. --- Tax Reform. --- Tax Reports. --- Tax Return. --- Tax Revenue. --- Tax Sales. --- Tax Structures. --- Tax System. --- Tax. --- Taxable Activities. --- Taxable Income. --- Taxation and Subsidies. --- Taxation. --- Taxpayer Compliance. --- Taxpayer. --- Trade. --- Transaction Cost. --- Transaction. --- Transport Economics Policy and Planning. --- Transport. --- Value Added Tax. --- Volatility. --- Wealth Tax. --- World Development Indicators.

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This paper presents results from a large (43,387) nationwide randomized controlled trial in Guatemala that used reminders to promote tax compliance. The trial varied the letter received by taxpayers (individuals and firms) who had failed to pay their income tax for the 2013 tax year. Taxpayers were randomly allocated to receive either no letter, the letter originally used by the Guatemalan Tax Authority, or four letter variants adapted using behavioral design. The study finds that although all letters increased the rate of declaration, only two of the letters were successful at increasing the rate of payment and the average amount paid per letter received. The best performing treatments were a deterrent message framing non-declaration as an intentional and deliberate choice, rather than oversight (designed to overcome status quo bias), and a social norms message that referred to the 64.5 percent of taxpayers that had already paid this tax (join the status quo). These two interventions increased the rate of payment as well as the average amount paid conditional on paying, overall more than tripling tax receipts. The paper estimates that if sent to all taxpayers in the sample, in 11 weeks the social norms letter would have generated additional tax revenues of approximately USD 760,000, which is 36 times the cost of sending the letters. The effects are persistent and remain at 12 month follow up, suggesting the letters are effective in increasing revenue for the tax authority rather than just bringing tax receipts forward.

Finance and Financial Sector Development --- Law and Development --- Macroeconomics and Economic Growth --- Private Sector Development --- Tax Law --- Taxation & Subsidies

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The dramatic expansion of mobile phone use in developing countries has given rise to a rich and largely untapped source of information about the characteristics of communities and regions. Call Detail Records (CDRs) obtained from cellular phones provide highly granular real-time data that can be used to assess socio-economic behavior including consumption, mobility, and social patterns. This paper examines the results of a CDR analysis focused on five administrative departments in the south west region of Guatemala, which used mobile phone data to predict observed poverty rates. Its findings indicate that CDR-based research methods have the potential to replicate the poverty estimates obtained from traditional forms of data collection, like household surveys or censuses, at a fraction of the cost. In particular, CDRs were more helpful in predicting urban and total poverty in Guatemala more accurately than rural poverty. Moreover, although the poverty estimates produced by CDR analysis do not perfectly match those generated by surveys and censuses, the results show that more comprehensive data could greatly enhance their predictive power. CDR analysis has especially promising applications in Guatemala and other developing countries, which suffer from high rates of poverty and inequality, and where limited fiscal and budgetary resources complicate the task of data collection and underscore the importance of precisely targeting public expenditures to achieve their maximum antipoverty impact.

Big Data --- Cell Phone Call Detail Records --- Poverty Measurement

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This report sheds light on the interlocked long-term territorial development challenges and the recently realized systemic risks affecting the Lake Chad region. It summarizes the findings of seven technical papers, each investigating different aspects of the interlinked challenges faced by the region. These studies are accompanied by complementary research on labor market and geospatial socioeconomic trends, as well as by a review of the thin literature on economic development across the region. In addition to presenting the main results of the technical papers, the report positions the findings in the broader context of an analytical framework depicting the feedback mechanisms between the region's territorial development gaps and the self-reinforcing link to shocks, namely, violent conflict and climate change. This analytical framework is presented in Section 1.2. The rest of the report is structured as follows. Section 1.3 describes the main social and economic trajectories in the region. It reviews long-term demographic trends, suggesting. Section 1.4 argues that the low-growth, high-poverty equilibrium observed in the region is closely linked to the region's economic geography. Section 1.5 discusses how the impact of climatic variation and violent conflict experienced in the region interlink with and exacerbate the territorial development challenges. Section 1.6 presents policy directions structured around four crosscutting themes: infrastructure, trade, governance, and natural resource management. The crosscutting nature of these themes encourages the exploration of potential synergies across challenge areas. The discussion in the section aims to inform policy-making efforts to strengthen territorial development and mitigate the impacts of conflict and climate change. Such endeavors can increase the likelihood of breaking free from the self-reinforcing negative mechanisms and boost the potential return of the region to a path of stability and inclusive economic development.

Access To Markets --- Agriculture --- Climate Change --- Climate Change Impacts --- Conflict and Development --- Economic Development --- Environment --- Human Capital --- Labor Market --- Natural Resources Management --- Poverty Reduction --- Trade Barriers --- Trade Facilitation --- Urbanization