scholarly journals Why Do Developing Countries Tax So Little?

2014 ◽  
Vol 28 (4) ◽  
pp. 99-120 ◽  
Author(s):  
Timothy Besley ◽  
Torsten Persson
Keyword(s):  
Developing Countries ◽  
Low Income ◽  
News Media ◽  
Weak Sense ◽  
Cultural Factors ◽  
Low Income Countries ◽  
Tax Revenue ◽  
Weak Institutions ◽  
Social And Cultural Factors ◽  
A Share

Low-income countries typically collect taxes of between 10 to 20 percent of GDP while the average for high-income countries is more like 40 percent. In order to understand taxation, economic development, and the relationships between them, we need to think about the forces that drive the development process. Poor countries are poor for certain reasons, and these reasons can also help to explain their weakness in raising tax revenue. We begin by laying out some basic relationships regarding how tax revenue as a share of GDP varies with per capita income and with the breadth of a country's tax base. We sketch a baseline model of what determines a country's tax revenue as a share of GDP. We then turn to our primary focus: why do developing countries tax so little? We begin with factors related to the economic structure of these economies. But we argue that there is also an important role for political factors, such as weak institutions, fragmented polities, and a lack of transparency due to weak news media. Moreover, sociological and cultural factors—such as a weak sense of national identity and a poor norm for compliance—may stifle the collection of tax revenue. In each case, we suggest the need for a dynamic approach that encompasses the two-way interactions between these political, social, and cultural factors and the economy.

scholarly journals Is the outcome of schizophrenia really better in developing countries?

2006 ◽  
Vol 28 (2) ◽  
pp. 149-152 ◽  
Author(s):  
Vikram Patel ◽  
Alex Cohen ◽  
Rangaswamy Thara ◽  
Oye Gureje
Keyword(s):  
Developing Countries ◽  
World Health Organization ◽  
Low Income ◽  
Research Question ◽  
Cultural Factors ◽  
World Health ◽  
Low Income Countries ◽  
Cultural Variation ◽  
Organization Studies ◽  
Health Organization

That schizophrenia has a better prognosis in non-industrialized societies has become an axiom in international psychiatry; the evidence most often cited comes from three World Health Organization (WHO) cross-national studies. Although a host of socio-cultural factors have been considered as contributing to variation in the course of schizophrenia in different settings, we have little evidence from low-income countries that clearly demonstrates the beneficial influence of these variables. In this article, we suggest that the finding of better outcomes in developing countries needs re-examination for five reasons: methodological limitations of the World Health Organization studies; the lack of evidence on the specific socio-cultural factors which apparently contribute to the better outcomes; increasing anecdotal evidence describing the abuse of basic human rights of people with schizophrenia in developing countries; new evidence from cohorts in developing countries depicting a much gloomier picture than originally believed; and, rapid social and economic changes are undermining family care systems for people with schizophrenia in developing countries. We argue that the study of the long-term course of this mental disorder in developing countries is a major research question and believe it is time to thoroughly and systematically explore cross-cultural variation in the course and outcome of schizophrenia.

‘Funk Money’: The End of Empires, The Expansion of Tax Havens, and Decolonization as an Economic and Financial Event*

2020 ◽  
Vol 249 (1) ◽  
pp. 213-249
Author(s):  
Vanessa Ogle
Keyword(s):  
Developing Countries ◽  
Low Income ◽  
Low Income Countries ◽  
Full Detail ◽  
Tax Revenue ◽  
Portfolio Investment ◽  
Tax Rates ◽  
Tax Havens ◽  
Tax Haven ◽  
White Settlers

Abstract This article explores the question of what happened to European assets in the process of decolonization. It argues that decolonization created a money panic of sorts that led white settlers, businessmen, and officials to seek to liquidate assets they owned and move funds out of the colonial world. Instead of being repatriated to metropolitan countries with high tax rates and exchange controls, money moved to tax havens. Decolonization thus provided an important share of early postwar tax haven business in a period when tax havens and offshore finance expanded during the 1950s and 1960s. In turn, the withdrawal of Euro-American investments from the decolonizing world set the stage for the politics of development and modernization in the coming decades. Ironically, the outflow of funds during decolonization and the subsequent return of some funds in restructured form as investments by multinational and other companies soon caused difficulties in newly independent developing countries. Companies soon found ways to rebook profits to have occurred in a tax haven rather than in the developing world, thus depriving low-income countries from tax revenue. The withdrawal of Euro-American investments from the colonial world during decolonization moreover had implications for the growth of portfolio investment, as funds removed from colonies were often invested through a tax haven onwards in US securities. All in all, decolonization was an economic and financial event that is only beginning to emerge in full detail.

scholarly journals Effect of Poverty Volatility on Tax Revenue Instability in Developing Countries

2020 ◽  
Author(s):  
SENA KIMM GNANGNON
Keyword(s):  
Developing Countries ◽  
Low Income ◽  
Generalized Method Of Moments ◽  
Low Income Countries ◽  
Tax Revenue ◽  
High Poverty ◽  
Full Sample ◽  
The Stability ◽  
The Empirical Analysis ◽  
Positive Effect

Abstract This paper complements the relatively few existing studies on the macroeconomic effects of poverty in developing countries, by investigating the effect of poverty volatility on tax revenue instability. The empirical analysis has been conducted using an unbalanced panel dataset of 112 developing countries covering the period 1980-2017, and primarily the two-step system Generalized Method of Moments technique. Findings have revealed that, on average, over the full sample, poverty volatility is associated with lower tax revenue instability. However, this reflects differentiated effect across countries, as low-income countries tend to experience a positive tax revenue instability effect of poverty volatility, while poverty volatility results in lower tax revenue instability in relatively advanced countries (among developing countries). Additionally, these outcomes hide the fact that poverty volatility exerts a higher positive effect on tax revenue instability in the context of increasing poverty rates. From a policy perspective, this analysis shows that it is essential for policymakers to dampen the volatility of poverty rates (notably in countries with high poverty rates) if they were to ensure the stability of tax revenue or reduce its instability, given the adverse effect of tax revenue instability on economic growth.

scholarly journals The Rotavirus Vaccine Landscape, an Update

Pathogens ◽  
2021 ◽  
Vol 10 (5) ◽  
pp. 520
Author(s):  
Roberto Cárcamo-Calvo ◽  
Carlos Muñoz ◽  
Javier Buesa ◽  
Jesús Rodríguez-Díaz ◽  
Roberto Gozalbo-Rovira
Keyword(s):  
Developing Countries ◽  
Mortality Rate ◽  
Low Income ◽  
State Of The Art ◽  
The State ◽  
Cold Chain ◽  
Low Income Countries ◽  
Rotavirus Vaccine ◽  
Oral Vaccines

Rotavirus is the leading cause of severe acute childhood gastroenteritis, responsible for more than 128,500 deaths per year, mainly in low-income countries. Although the mortality rate has dropped significantly since the introduction of the first vaccines around 2006, an estimated 83,158 deaths are still preventable. The two main vaccines currently deployed, Rotarix and RotaTeq, both live oral vaccines, have been shown to be less effective in developing countries. In addition, they have been associated with a slight risk of intussusception, and the need for cold chain maintenance limits the accessibility of these vaccines to certain areas, leaving 65% of children worldwide unvaccinated and therefore unprotected. Against this backdrop, here we review the main vaccines under development and the state of the art on potential alternatives.

scholarly journals Tax Revenue Mobilization Episodes in Emerging Markets and Low-Income Countries: Lessons from a New Dataset

2018 ◽  
Vol 18 (234) ◽  
pp. 1 ◽  
Author(s):  
Bernardin Akitoby ◽  
Anja Baum ◽  
Clay Hackney ◽  
Olamide Harrison ◽  
Keyra Primus ◽  
...  
Keyword(s):  
Emerging Markets ◽  
Low Income ◽  
Low Income Countries ◽  
Tax Revenue

Application of high-throughput serological tests for controlling zoonotic viral infection in Amazon rainforest and as a strategy to prevent future pandemics (Preprint)

2021 ◽  
Author(s):  
Marcela Santiago Pacheco De Azevedo ◽  
Daniela Gomes Ribeiro ◽  
Felipe Rocha Da Silva Santos ◽  
Siomar De Castro Soares ◽  
Vasco Ariston De Carvalho Azevedo ◽  
...  
Keyword(s):  
Developing Countries ◽  
High Throughput ◽  
Low Income ◽  
Dna Sequences ◽  
Scientific Information ◽  
Preventive Health Care ◽  
Amazon Rainforest ◽  
Low Income Countries ◽  
Sequencing Data ◽  
Serological Tests

UNSTRUCTURED From the bubonic plague on the 14th century to the new Coronavirus disease 2019 (COVID-19), pandemics have profoundly changed societies function. Infectious disease outbreaks are getting shorter and shorter due to our densely populated cities, global travel, and nature mass exploration. In this regard, there is a particular concern about fires occurring in Brazil's Amazon rainforest, one of the most biodiverse places on earth that facilitates cross-species transmission giving rise to the emergency of new virulent pathogens. Situation is further complicated because Amazon spans across eight developing countries with limited preventive health care services. In this perspective, this review highlights the role of new methodologies best suited for epidemiological monitoring in low-income countries, such as high-throughput serological tests. Phage immunoprecipitation sequencing (Phip-Seq), for example, can evaluate antibody-repertoire binding specificities using oligonucleotides libraries encoding epitopes covering the DNA sequences from all human pathogenic viruses or all Arboviruses already described. After incubation with an individual's serum, these libraries can be immunoprecipitated for subsequent analysis by DNA sequencing. Data are analyzed revealing peptides recognized by the antibodies present in the sample. Being a technique at a relatively low cost, its implementation in developing countries is feasible and can generate very interesting scientific information.

A Systems Approach for Sustainably Reducing Childhood Diarrheal Deaths in Developing Countries

2016 ◽  
pp. 1208-1227
Author(s):  
Monica Gray
Keyword(s):  
Developing Countries ◽  
Low Income ◽  
Systems Approach ◽  
Developed Countries ◽  
Lessons Learned ◽  
Sub Saharan Africa ◽  
Low Income Countries ◽  
Health Crisis ◽  
Industrialized Nations ◽  
Sub Saharan

Diarrhea is the second leading cause of death and is the major cause of malnutrition in children under age 5 worldwide. More than 50 percent of the cases occur in developing countries, particularly in sub-Saharan Africa and Southeast Asia. Open defecation, substandard fecal disposal systems, and contaminated water supplies are the typical causes of diarrheal diseases. This public health crisis in low income countries mirrors the experiences of today's industrialized nations two centuries ago. The lessons learned from their sanitary evolution can be instructive in charting a sustainable path towards saving the lives of almost 2 million children annually. In this chapter a case study of Cuba's sanitary reformation is also presented to showcase successes, similar to those of developed countries, within a developing country and economically challenging context.

scholarly journals Evaluating farm-level livestock interventions in low-income countries: a scoping review of what works, how, and why

2020 ◽  
pp. 1-14
Author(s):  
Johanna F. Lindahl ◽  
Florence Mutua ◽  
Delia Grace
Keyword(s):  
Developing Countries ◽  
Scoping Review ◽  
Low Income ◽  
Controlled Trial ◽  
Animal Health ◽  
Well Being ◽  
Good Evidence ◽  
Low Income Countries ◽  
Livestock Products ◽  
Development Outcomes

Abstract Livestock interventions can improve nutrition, health, and economic well-being of communities. The objectives of this review were to identify and characterize livestock interventions in developing countries and to assess their effectiveness in achieving development outcomes. A scoping review, guided by a search strategy, was conducted. Papers needed to be written in English, published in peer-reviewed journals, and describe interventions in animal health and production. Out of 2739 publications systematically screened at the title, abstract, and full publication levels, 70 met our inclusion criteria and were considered in the study. Eight relatively high-quality papers were identified and added, resulting in 78 reviewed publications. Only 15 studies used randomized controlled trial designs making it possible to confidently link interventions with the resulting outcomes. Eight studies had human nutrition or health as outcomes, 11 focused on disease control, and four were on livestock production. Eight interventions were considered successful, but only four were scalable. We found good evidence that livestock-transfer programs, leveraging livestock products for nutrition, and helping farmers manage priority diseases, can improve human well-being. Our report highlights challenges in garnering evidence for livestock interventions in developing countries and provides suggestions on how to improve the quantity and quality of future evaluations.

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