Does Regressive Taxation without Democratic Accountability Contribute to Human Development? The Effect of Recent Trends in State Revenue Production in Developing Countries

2017 ◽  
Author(s):  
Junko Kato ◽  
Seiki Tanaka
Keyword(s):  
Developing Countries ◽  
Human Development ◽  
Democratic Accountability ◽  
State Revenue ◽  
Recent Trends ◽  
Revenue Production

scholarly journals Human development without democratic accountability: how regressive taxation contributes to human development through state capacity

2018 ◽  
Vol 19 (3) ◽  
pp. 429-443 ◽  
Author(s):  
Junko Kato ◽  
Seiki Tanaka
Keyword(s):  
Human Development ◽  
Tax Compliance ◽  
Value Added ◽  
Tax Revenue ◽  
Third Wave ◽  
Democratic Accountability ◽  
Financial Capacity ◽  
The Third ◽  
Regressive Tax ◽  
Revenue Production

AbstractState revenue production since the third wave of democratization contrasts sharply with the experiences of the first and second waves of democratization. The late democratizers tend to adopt and raise revenue from a regressive tax on consumption (the value-added tax: VAT), which is more compatible with economic development in global markets but is considered as unequal taxation. How does the weak redistributive (i.e., regressive) effect of this form of taxation affect the welfare of people? We build on the conventional wisdom that democratic accountability through multiparty contestation improves human development. Focused on taxation, we argue that an increasing state financial capacity contributes to an increase in human development, even when electoral contestation is absent. Empirical analyses employed a reduction in infant mortality as an indicator for the improvement of human development and demonstrate the counter-intuitive effect of the VAT on human development. Despite the effect of weak redistribution, the VAT contributes to human development in countries with less democratic accountability. The results also show that the state's financial capacity to secure tax compliance, rather than a mere increase in tax revenue, intervenes critically in such development in countries since the third wave. We conclude that the increased state financial capacity with regressive taxation is expected to promote human development in newly emerging democratic states.

The Nexus between Financial Development and Human Development: The Case of Developing Countries

2020 ◽  
Vol 8 (2) ◽  
pp. 68
Author(s):  
Bilgehan Tekin
Keyword(s):  
Developing Countries ◽  
Private Sector ◽  
Human Development ◽  
Financial Development ◽  
Cointegration Analysis ◽  
Annual Data ◽  
Causality Analysis ◽  
Development Index ◽  
Development Levels ◽  
The Relationship

The purpose of this study to examine the relationship between financial development and human development in the health and welfare dimensions of developing countries. This study aims to determine whether the financial developments of the countries have an effect on the basic human development of the individuals and whether human development indicators have an impact on financial development. In this study, the relationship between financial development and human development has been tried to be revealed by using data obtained from developing countries. Financial development levels of the countries were measured with the developed financial development index. The index is calculated by using M3 / GDP, private sector loans / GDP and loans to banks from private sector / GDP ratios. The human development index is calculated by considering various health indicators and GNP per capita. The data includes annual data for the period 1970-2016. Pedroni and Kao cointegration analysis and Dumitrescu & Hurlin panel causality analysis were performed in the study. According to the results of the study, the cointegration relationship was determined between the two variables. There is also a two-way causality between the variables.

Guidelines for the Transfer of new Technologies in the Field of Tourism (English version)

1988 ◽  
Keyword(s):  
Developing Countries ◽  
New Technologies ◽  
Secretary General ◽  
General Assembly ◽  
English Version ◽  
Alternative Strategies ◽  
Tourism Sector ◽  
Interregional Cooperation ◽  
Sixth Session ◽  
Recent Trends

This study was prepared pursuant to resolution 174(VI), adopted by the General Assembly at its sixth session (Sofia, September 1985), concerning the Organization's General Programme of Work for the period 1986-1987, prepared by the Secretary-General. It was entered as an activity under the heading "Standard-setting activities". The identification of recent trends in the transfer of new technologies in the field of tourism; the investigation of various effects of new technologies for tourist receiving developing countries; the discussion of alternative strategies with respect to the acquisition and assimilation of new technologies in the field of tourism; the recommendation of specific policies, actions and measures to be taken by the developing countries in order to maximize gains and minimize adverse effects arising from the transfer of new technologies; the formulation of basic guidelines for technology transfer as applied to the main operations in the tourism sector and the suggestion of directions and forms of regional and interregional cooperation (including WTO activities ) supplementing national efforts, are the main objectives of the study.

scholarly journals Analysing inter-relationships among water, governance, human development variables in developing countries

2012 ◽  
Vol 16 (10) ◽  
pp. 3791-3816 ◽  
Author(s):  
C. Dondeynaz ◽  
C. Carmona Moreno ◽  
J. J. Céspedes Lorente
Keyword(s):  
Developing Countries ◽  
Water Resources ◽  
Water Supply ◽  
Human Development ◽  
Environmental Concern ◽  
Water Governance ◽  
Development Aid ◽  
Research Centre ◽  
Joint Research ◽  
Discussion Section

Abstract. The "Integrated Water Resources Management" principle was formally laid down at the International Conference on Water and Sustainable development in Dublin 1992. One of the main results of this conference is that improving Water and Sanitation Services (WSS), being a complex and interdisciplinary issue, passes through collaboration and coordination of different sectors (environment, health, economic activities, governance, and international cooperation). These sectors influence or are influenced by the access to WSS. The understanding of these interrelations appears as crucial for decision makers in the water sector. In this framework, the Joint Research Centre (JRC) of the European Commission (EC) has developed a new database (WatSan4Dev database) containing 42 indicators (called variables in this paper) from environmental, socio-economic, governance and financial aid flows data in developing countries. This paper describes the development of the WatSan4Dev dataset, the statistical processes needed to improve the data quality, and finally, the analysis to verify the database coherence is presented. Based on 25 relevant variables, the relationships between variables are described and organised into five factors (HDP – Human Development against Poverty, AP – Human Activity Pressure on water resources, WR – Water Resources, ODA – Official Development Aid, CEC – Country Environmental Concern). Linear regression methods are used to identify key variables having influence on water supply and sanitation. First analysis indicates that the informal urbanisation development is an important factor negatively influencing the percentage of the population having access to WSS. Health, and in particular children's health, benefits from the improvement of WSS. Irrigation is also enhancing Water Supply service thanks to multi-purpose infrastructure. Five country profiles are also created to deeper understand and synthetize the amount of information gathered. This new classification of countries is useful in identifying countries with a less advanced position and weaknesses to be tackled. The relevance of indicators gathered to represent environmental and water resources state is questioned in the discussion section. The paper concludes with the necessity to increase the reliability of current indicators and calls for further research on specific indicators, in particular on water quality at national scale, in order to better include environmental state in analysis to WSS.

Energy Demand in Developing Countries: A Sectoral Analysis of Recent Trends

1987 ◽  
Vol 12 (1) ◽  
pp. 253-281 ◽  
Author(s):  
Jayant Sathaye ◽  
Andre Ghirardi ◽  
Lee Schipper
Keyword(s):  
Developing Countries ◽  
Energy Demand ◽  
Sectoral Analysis ◽  
Recent Trends

14. Democratization and Regime Change

2017 ◽  
Author(s):  
Lise Rakner
Keyword(s):  
Developing Countries ◽  
International Development ◽  
Regime Change ◽  
Developing World ◽  
Good Governance ◽  
Democratic Consolidation ◽  
Governance Regime ◽  
Measuring Democracy ◽  
Recent Trends ◽  
Autocratic Regimes

This chapter explores the link between democratization and regime change in the developing world. It begins with a discussion of theories of democratization, along with recent trends and understandings of democratic consolidation. It then considers variations within democratic and autocratic regimes and the different ways of measuring democracy. It also examines how domestic and international factors interact to affect politics in developing countries in general and processes of democratization in particular. Finally, it evaluates international dimensions of democratization, focusing on the significance of democratization for international development. It reflects on how the global good governance regime is adopting to a world that is no longer bipolar and in which U.S. (Western) hegemonic power is reduced.

scholarly journals Economic Complexity and the Mediating Effects of Income Inequality: Reaching Sustainable Development in Developing Countries

2020 ◽  
Vol 12 (5) ◽  
pp. 2089 ◽  
Author(s):  
Emilie Le Caous ◽  
Fenghueih Huarng
Keyword(s):  
Sustainable Development ◽  
Developing Countries ◽  
Energy Consumption ◽  
Income Inequality ◽  
Human Development ◽  
Gender Inequality ◽  
Primary Concern ◽  
Mediating Effects ◽  
Economic Complexity ◽  
Country Level

According to the United Nations Development Program, sustainable development goals are fundamental for attaining a better and more sustainable future for all of us, and are a primary concern today. New indicators, such as the Economic Complexity Index (i.e., ECI), can be used to predict human development index (i.e., HDI). To be defined as a complex economy, a country, through a vast network of individuals, should be able to interlink extensive quantities of relevant knowledge to create diversified products. Political, cultural, and environmental factors should also be included in this model to improve the measurement of human development. This paper aimed to study the relationship between the ECI and HDI and the mediating effects of income inequality among developing countries. Hierarchical linear modeling was used as a statistical tool to analyze 87 developing countries from 1990 to 2017, which also studied the country-level effects of gender inequality and energy consumption. Different year lags were used for more robustness. The results show that human development increased with higher economic complexity. This relationship was, however, partially mediated by income inequality. Country-level predictors, gender inequality, and energy consumption also impacted sustainable development. Finally, it is essential to note that this model cannot be applied to developed economies.

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