scholarly journals Taking State-Capacity Research to the Field: Insights from Collaborations with Tax Authorities

2019 ◽  
Vol 11 (1) ◽  
pp. 755-781 ◽  
Author(s):  
Dina Pomeranz ◽  
José Vila-Belda

No modern state can exist in the long term without effective taxation. Recent research emerging from close collaboration of academics with tax authorities has shed new light on how states can build such tax capacity. Using both randomized and natural experiments, these partnerships have not only opened access to new types of data but have also stimulated new perspectives and research questions. While much of research in public finance has historically assumed that a tax in the law is a tax that is collected, exciting new research takes an empirical look inside the black box of tax administration. It addresses issues ranging from the role of information and digitalization to taxpayer behavior or to the link between taxation and citizens’ relationship to the state. This article provides a brief overview of some of this research, as well as practical advice for those interested in implementing research in partnership with tax authorities or other large public entities.

1995 ◽  
Vol 18 (1) ◽  
pp. 144-144
Author(s):  
Craig Summers

AbstractThe willingness to trade off large but ill-defined future consequences for immediate work characterizes social problems such as environmental sustainability. This commentary argues that important applications of behavioral models of self-control are being overlooked in the experimental literature. Tying the experimental literature to longterm health, environmental, and other risks makes the experimental work more germane, and raises new research questions for experimental modeling.


2020 ◽  
Vol 8 (7) ◽  
pp. 235-248
Author(s):  
David Eshun Yawson

Given the critical role of information and marketing in SME management it is surprising that little attention has been paid to the salient factors that motivate or inhibits consumer information used by agrifood SMEs. A model of organisational and informational factors affecting knowledge utilisation in Agri-food SMEs is presented and empirically tested through partial least squares analysis via SmartPLS. The results of the empirical testing of the conceptual model provide evidence to indicate that functional and technical qualities, provider-user interaction and usefulness in the market environment are determinants of knowledge utilisation. The findings of this study have implications for agri-food SME management in the UK regarding their growth and competitiveness in the medium and long term.


2012 ◽  
Vol 53 (5) ◽  
pp. 770-779 ◽  
Author(s):  
Andrew Georgiou ◽  
Anne Marks ◽  
Jeffrey Braithwaite ◽  
Johanna Irene Westbrook

2003 ◽  
Vol 184 ◽  
pp. 58-59 ◽  
Author(s):  
Mary O'Mahony

The impact of recent advances in information technology on output and productivity growth has been one of the key research questions in the past few years. A consensus has emerged that the use of information and communications technology (ICT) capital has had a significant impact on aggregate economy-wide labour productivity growth through the capital deepening channel in the United States in the 1990s (see the discussion and references in the papers below). Evidence is also emerging of a delayed but nonetheless significant impact in European and other OECD economies. These findings have stimulated additional research using microeconomic data focusing on both the industry or company level.


2021 ◽  
Vol 12 (1) ◽  
pp. 356-378
Author(s):  
Gabriella Cortellessa ◽  
Riccardo De Benedictis ◽  
Francesca Fracasso ◽  
Andrea Orlandini ◽  
Alessandro Umbrico ◽  
...  

Abstract This article is a retrospective overview of work performed in the domain of Active Assisted Living over a span of almost 18 years. The authors have been creating and refining artificial intelligence (AI) and robotics solutions to support older adults in maintaining their independence and improving their quality of life. The goal of this article is to identify strong features and general lessons learned from those experiences and conceive guidelines and new research directions for future deployment, also relying on an analysis of similar research efforts. The work considers key points that have contributed to increase the success of the innovative solutions grounding them on known technology acceptance models. The analysis is presented with a threefold perspective: A Technological vision illustrates the characteristics of the support systems to operate in a real environment with continuity, robustness, and safety; a Socio-Health perspective highlights the role of experts in the socio-assistance domain to provide contextualized and personalized help based on actual people’s needs; finally, a Human dimension takes into account the personal aspects that influence the interaction with technology in the long term experience. The article promotes the crucial role of AI and robotics in ensuring intelligent and situated assistive behaviours. Finally, considering that the produced solutions are socio-technical systems, the article suggests a transdisciplinary approach in which different relevant disciplines merge together to have a complete, coordinated, and more informed vision of the problem.


Author(s):  
Jenny Billings ◽  
Stephanie Carretero ◽  
Georgios Kagialaris ◽  
Tasos Mastroyiannakis ◽  
Satu Meriläinen-Porras

2004 ◽  
Vol 52 (5) ◽  
pp. 315-322 ◽  
Author(s):  
Kenneth B. Storey

Mammalian hibernators offer natural models for investigating solutions to the metabolic injuries that accrue during cold ischemic storage of human organs removed for transplant. Knowledge of the biochemical mechanisms that regulate and stabilize metabolism to ensure long-term viability in the hypometabolic, hypothermic state of hibernation could lead to applied treatments that could increase the time that excised organs can be maintained in cold storage and/or improve recovery of function after implantation. New research has documented the widespread role of reversible protein phosphorylation control of metabolism in achieving the coordinated suppression of metabolic rate that greatly extends viability during torpor. Analysis of hibernation-induced gene expression is proving to be of crucial importance for identifying the genes and proteins that are up-regulated to address organ-specific concerns during torpor. In particular, the power of complementary deoxyribonucleic acid (cDNA) array screening is identifying families of proteins that are up-regulated during hibernation (eg, serpins, heat shock proteins, antioxidants, membrane transporters) and highlighting previously unrecognized areas of cellular metabolism as contributing to the hibernation phenotype. These offer new targets for innovative applied treatments that could enhance cytoprotection and cold ischemia survival of organ explants.


2018 ◽  
Vol 6 (6) ◽  
pp. 1
Author(s):  
Fatih Kaya

The role of flexibility on athletic performance is going on to be studied both acutely and how it affects the performance in the long-term. It is important to understand the effects of various stretching types and define the most appropriate form in order to maximize the human movement and performance. Proprioceptive neuromuscular facilitation (PNF) stretching techniques are commonly used at athletic and clinic settings with the aim of optimizing motor performance and rehabilitation in order to increase range of motion. Yet, new research results put forth that the relation between performance and stretching is not as its thought and come up to this belief with suspicion. The aim of this review is to focus on the positive effects of PNF stretching on performance and to provide the reader with the latest researches on athletic performance. The researches reveal that PNF stretching can increase athletic performance in the long-term. Besides, it is more possible to obtain and maintain the benefits of PNF techniques if they are performed accurately and consistently.


1970 ◽  
pp. 73
Author(s):  
Kristina Skåden

Mapping the Fields: Geographies of Knowledge Production, is ahumanities experiment, exploring fieldworks of the nineteenth century. By studyingfieldworks, the project investigates production and circulation of knowledge,and the role of space and place in these practices. Furthermore, and that is theconcern of this article, Mapping the Fields is one possible answer to an ongoingdiscussion about how the building of a database, data model, and digital mapsmay be fruitful for research related to Norwegian Folklore Archives. The projectengages the general idea of mapping as a process within network relations. In thisarticle, it is argued that concepts developed in relations between geography andliterature studies are fruitful within a Culture History approach to Spatial History.The article problematizes how “the digital” stabilizes “facts” and contributes toinspiration, new research questions and new knowledge.


2018 ◽  
Vol 50 (9) ◽  
pp. 1213-1237 ◽  
Author(s):  
James W. Cortada

This essay discusses the interrelationship among administrative practices, use of information and computing technologies (ICTs) in public and private organizations, and the role of information. This provides a historical overview of trends in all three areas, arguing that they were entwined, largely in the post–World War II era. The essay suggests how information exists in organizations, posing historical research questions undertaken by historians and makes recommendations on themes and methods for future studies. It argues that the use of information is the fundamental subject most in need of research as it was the basis for administrative activities and for the use of ICTs.


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