scholarly journals Revenue Sharing Arrangements: Options and Relative Merits (The Mahbub ul Haq Memorial Lecture)

2010 ◽  
Vol 49 (4I) ◽  
pp. 311-332 ◽  
Author(s):  
Vito Tanzi
Keyword(s):  
Developing Countries ◽  
Social Services ◽  
Public Investment ◽  
Memorial Lecture ◽  
Tax Revenue ◽  
World War ◽  
John Maynard Keynes ◽  
Government Role ◽  
The Rich ◽  
First Time

The decades immediately after World War Two saw: (a) the spreading of ideas, rightly or wrongly attributed to John Maynard Keynes, that called for a larger government role in the economy; (b) the growing popularity of socialism; and (c) the creation of the United Nations, an event that gave a global voice to the citizens of lowincome countries and that provided statistics that, for the first time pointed to the big differences in living standards that existed between the so-called “developed” or “advanced” countries and the “underdeveloped”, or “developing” countries, and between the rich and the poor within specific countries. Those decades witnessed a period of fast growth in the activities of governments and especially in those of the central governments. The central governments of many countries assumed increasingly important and wider roles and functions. See Tanzi (2011) forthcoming, and Tanzi (2008). The governments of many countries tried to raise their tax revenue to be able to increase public investment, to create needed infrastructure and to provide better social services, such as education, health, and social assistance, to their citizens. In those decades the importance and the revenue needs of national or central governments grew and the literature on “taxable capacity” became a popular branch of economics. Especially developing countries needed more government revenues and more taxes to be able to grow.

IMPROVING TAX ADMINISTRATION: A CASE STUDY OF THE UGANDA REVENUE AUTHORITY

2005 ◽  
Vol 49 (2) ◽  
pp. 145-176 ◽  
Author(s):  
Jalia Kangave
Keyword(s):  
Developing Countries ◽  
Gross Domestic Product ◽  
Organizational Structure ◽  
Tax Revenue ◽  
Tax Administration ◽  
Internal Revenue ◽  
Revenue Collection ◽  
The Poor ◽  
The Rich

KANGAVE, JALIA, Improving tax administration: a case study of the Uganda Revenue authority, Journal of African Law, 49, 2 (2005): 145–176The prevalence of poverty in developing countries demands that these countries should improvise internal revenue generating projects to supplement, or better still, ultimately significantly reduce dependence on foreign funding. This way self-sustaining economies will be built. One such internal revenue-generating mechanism, and perhaps the most commonly used, is taxation. This paper makes a case for tax administration as a tool of increasing the contribution of tax revenue to Gross Domestic Product, and consequently, a means of reducing the gap between the rich and the poor. The goal of this paper is to propose ways in which the Uganda Revenue Authority (the URA) can improve its tax administration. To achieve this objective, the paper begins with a detailed discussion of the URA's structure and the procedures it follows in collecting taxes. It then highlights the problems that may arise from such structure and procedures, before making proposals on how the URA can reform its organizational structure and processes to maximize its potential in revenue collection capabilities.

scholarly journals Making Globalisation Inclusive of People: A Trade Union Perspective (The Mahbub-ul-Haq Memorial Lecture)

2002 ◽  
Vol 41 (4I) ◽  
pp. 357-387 ◽  
Author(s):  
Noriyuki Suzuki ◽  
Sabur Ghayur
Keyword(s):  
Developing Countries ◽  
Market Access ◽  
Free Play ◽  
Memorial Lecture ◽  
Policy Space ◽  
Industrial Countries ◽  
Poor Countries ◽  
Trading Partners ◽  
External Conditions ◽  
The Rich

“The greatest tragedy is to treat the unequal as equal”, says Aristotle. In a different perspective, similar concerns have found an echo centuries later—” the free play of market forces between unequal trading partners would only punish poorer commodity exporters at the same time as it brings advantages to the rich industrial countries”.1 New modalities of participation for developing countries in the trading system were suggested decades ago to attack the persistent trade imbalance and to create essential external conditions for accelerating the rate of economic growth. These included: (1) guaranteeing price stabilisation and improving market access for primary exports; (2) allowing greater policy space to develop local industries and reducing barriers to their exports; (3) establishing more appropriate terms of accession to the multilateral system, and (4) reducing the burden of debt-servicing. The developments as unfolded over the years, and more so since 1990s, are found as largely drifting away from these assertions of yester years. Market access to the agricultural products still has to materialise. Greater policy space to developing countries almost stands abandoned. Debt burden of the developing poor countries, the HIPC initiative notwithstanding, remains at volatile level.

scholarly journals Pajak Kekayaan, Alternatif Sumber Penerimaan Pajak di Indonesia Merespons Pandemi Covid-19

2022 ◽  
Vol 14 (1) ◽  
pp. 29-44
Author(s):  
Setiadi Alim Lim
Keyword(s):  
Carbon Tax ◽  
Tax Revenue ◽  
Tax Revenues ◽  
Long Time ◽  
Wealth Tax ◽  
Net Assets ◽  
The Rich ◽  
The Government ◽  
Using Data ◽  
First Time

In response to the decline in tax revenue due to the Covid-19 pandemic, the government has issued a regulation to collect a new tax, namely the Carbon Tax through Law Number 7 of 2021 concerning Harmonization of Tax Regulations. Because this Carbon Tax is being implemented for the first time in Indonesia and its calculation is also not simple, it is estimated that the successful collection of it will take a long time. Whereas the need to explore new sources of tax revenue is needed at this time in the short term to cope with sharply increasing expenditures in order to overcome the medical and social impacts of the Covid-19 pandemic. The government could consider implementing a Wealth Tax in addition to existing taxes including the Carbon Tax. Wealth Tax in addition to increasing tax revenues can also be used as a means of redistribution of wealth in order to reduce the wide gap between the rich and the poor. The proposed Wealth Tax is a Wealth Tax that is levied only once, intended for individuals, with a threshold as well as Non-Taxable Wealth (NTW) of Rp21,000,000,000.00 for unmarried taxpayers and Rp22,500,000,000.00 for marriage taxpayers, using progressive rates of 0.2%, 0.4%, 0.6%, and 0.75%, and can be repaid in installments for 5 years. The basis for imposition of Wealth Tax is net assets, namely the total assets minus the total liabilities reported in the Annual Income Tax Return (SPT) of the previous year's individual taxpayers minus the Non-Taxable Wealth (NTW). Using data on the wealth of the Indonesian population in 2018, it is estimated that thecollection of this Wealth Tax can generate additional tax revenues of around 0.83% of the Gross Domestic Product in 2020.

From the history of the military past of composer and conductor Boris Galaev

2020 ◽  
pp. 39-44
Author(s):  
Felix S. Kireev
Keyword(s):  
First World War ◽  
World War ◽  
Documentary Sources ◽  
Musical Activity ◽  
Russian State ◽  
The First World War ◽  
History Of ◽  
The Military ◽  
First Time ◽  
First World

Boris Alexandrovich Galaev is known as an outstanding composer, folklorist, conductor, educator, musical and public figure. He has a great merit in the development of musical culture in South Ossetia. All the musical activity of B.A. Galaev is studied and analyzed in detail. In most of the biographies of B.A. Galaev about his participation in the First World War, there is only one proposal that he served in the army and was a bandmaster. For the first time in historiography the participation of B.A. Galaev is analyzed, and it is found out what positions he held, what awards he received, in which battles he participated. Based on the identified documentary sources, for the first time in historiography, it occured that B.A. Galaev was an active participant in the First World War on the Caucasian Front. He went on attacks, both on foot and horse formation, was in reconnaissance, maintained communication between units, received military awards. During this period, he did not have time to study his favorite music, since, according to the documents, he was constantly at the front, in the battle formations of the advanced units. He had to forget all this heroic past and tried not to mention it ever after. Therefore, this period of his life was not studied by the researchers of his biography. For writing this work, the author uses the Highest Orders on the Ranks of the Military and the materials of the Russian State Military Historical Archive (RSMHA).

Development of Interethnic Relations in Bosnia and Herzegovina in the First Decades after the Second World War

2018 ◽  
Vol 13 (3-4) ◽  
pp. 87-96
Author(s):  
Elena Yu. Guskova
Keyword(s):  
Ethnic Identity ◽  
Bosnia And Herzegovina ◽  
Second World War ◽  
The State ◽  
World War ◽  
Interethnic Relations ◽  
The Republic ◽  
State Of Affairs ◽  
First Time ◽  
Second World

The article is devoted to the analysis of interethnic relations in Bosnia and Herzegovina (BiH) in the 1940s and 1960s. The article is based on materials from the archives of BiH, Croatia, Slovenia, Yugoslavia. The documents show the state of affairs in the Republic – both in the economy and in ideology. In one or another way, all of them reflect the level of tension in the interethnic relations. For the first time, the article presents the discussion on interethnic relations, on the new phenomenon in multinational Yugoslavia – the emergence of a new people in BiH under the name of “Muslim”. The term “Muslims” is used to define the ethnic identity of Bosniaks in the territory of BiH starting from the 1961 census.

Sacrifice and Modern War Literature

2018 ◽  
Keyword(s):  
Religious Faith ◽  
War Literature ◽  
Ford Madox Ford ◽  
Elizabeth Bowen ◽  
Bare Life ◽  
World War ◽  
The First World War ◽  
The Rich ◽  
Modern War ◽  
First World

Sacrifice and Modern War Literature is the first book to explore how writers from the early nineteenth century to the present have addressed the intimacy of sacrifice and war. It has been common for critics to argue that after the First World War many of the cultural and religious values associated with sacrifice have been increasingly rejected by writers and others. As the contributors to this volume show, though, literature has continued to address how different conceptions of sacrifice have been invoked in times of war to convert losses into gains or ideals. While those conceptions have sometimes been rooted in a secular rationalism that values lost lives in terms of political or national victories, spiritual and religious conceptions of sacrifice are also still in evidence—as with the ‘martyrdom operations’ of jihadis fighting against the ‘war on terror’. The volume’s fifteen chapters each present fresh insights into the literature of a particular conflict. Most of the authors discussed are major war writers (e.g. Wordsworth, Kipling, Ford Madox Ford, Elizabeth Bowen), but important writers who have received less critical attention are also featured (e.g. Dora Sigerson, Richard Aldington, Thomas Kinsella, Nadeem Aslam). Discussion ranges across a variety of genres: predominantly novels and poetry (particularly elegy and lyric), but also memoirs and some films. The range of literature examined complements the rich array of topics related to wartime sacrifice that the contributors discuss—including scapegoating, martyrdom, religious faith, tragedy, heroism, altruism, ‘bare life’, atonement, and redemption.

The Trial of the Kaiser

2018 ◽  
Author(s):  
William A. Schabas
Keyword(s):  
Criminal Justice ◽  
International Criminal ◽  
International Criminal Tribunal ◽  
International Criminal Justice ◽  
World War ◽  
Treaty Of Versailles ◽  
The First World War ◽  
International Morality ◽  
First Time ◽  
First World

Today’s elaborate system of international criminal justice originates in proposals at the end of the First World War to try Kaiser Wilhelm II before an international criminal tribunal. In the weeks following 11 November 1918, the British, French, and Italian Governments agreed on a trial. Lloyd George campaigned for re-election on the slogan ‘Hang the Kaiser’. The Kaiser had fled to the Netherlands, possibly after receiving signals from the Dutch Queen that he would be welcome. Renegade US soldiers led by a former Senator failed in a bizarre attempt to take him prisoner and bring him to Paris. During the Peace Conference, the Commission on Responsibilities brought international lawyers together for the first time to debate international criminal justice. They recommended trial of the Kaiser by an international tribunal for war crimes, but not for starting the war or violating Belgian neutrality. The Americans were opposed to any prosecution. However, President Wilson changed his mind and agreed to trial for a ‘supreme offence against international morality’. This became a clause in the Treaty of Versailles, one of the few that the Germans tried to resist. Although the Allies threatened a range of measures if the former Emperor was not surrendered, the Dutch refused and the demands were dropped in March 1920. The Kaiser lived out his life in a castle near Utrecht, dying of natural causes in June 1941. Hitler sent a wreath to the funeral.

The effects of debt restructurings on income inequality in the developing world

2021 ◽  
pp. 135406612110014
Author(s):  
Glen Biglaiser ◽  
Ronald J. McGauvran
Keyword(s):  
Developing Countries ◽  
Panel Data ◽  
Income Inequality ◽  
Income Distribution ◽  
Government Spending ◽  
Tax Reform ◽  
Social Spending ◽  
The Poor ◽  
The Rich ◽  
The Impact

Developing countries, saddled with debts, often prefer investors absorb losses through debt restructurings. By not making full repayments, debtor governments could increase social spending, serving poorer constituents, and, in turn, lowering income inequality. Alternatively, debtor governments could reduce taxes and cut government spending, bolstering the assets of the rich at the expense of the poor. Using panel data for 71 developing countries from 1986 to 2016, we assess the effects of debt restructurings on societal income distribution. Specifically, we study the impact of debt restructurings on social spending, tax reform, and income inequality. We find that countries receiving debt restructurings tend to use their newly acquired economic flexibility to reduce taxes and lower social spending, worsening income inequality. The results are also robust to different model specifications. Our study contributes to the globalization and the poor debate, suggesting the economic harm caused to the less well-off following debt restructurings.

scholarly journals Impacts of Electricity Outages in Urban Households in Developing Countries: A Case of Accra, Ghana

Energies ◽  
2021 ◽  
Vol 14 (12) ◽  
pp. 3676
Author(s):  
Paul Nduhuura ◽  
Matthias Garschagen ◽  
Abdellatif Zerga
Keyword(s):  
Developing Countries ◽  
Social Services ◽  
Large Family ◽  
Household Survey ◽  
Limited Attention ◽  
Electricity Supply ◽  
High Exposure ◽  
Urban Households ◽  
Using Data ◽  
Family Setting

Many developing countries in Africa face a “double tragedy” when it comes to electrification. Electricity access rates are low, while those who have access to electricity face frequent outages. There are ongoing efforts aimed at increasing access to electricity on the continent. However, the need to improve the reliability of electricity supply receives limited attention. Unreliable electricity impacts users by limiting electricity utilization and the benefits that should accrue from having an electricity connection. Using data from 496 household survey questionnaires, this study examines the impacts of electricity outages in urban households in Accra, Ghana. The study applies correlation and regression analyses to identify which household characteristics are associated with or predict households reporting outage impacts. Outages were found to impact household safety/security, access to food, and access to social services and were found to cause appliance damage as well. Factors that are significantly correlated with reporting certain outage impacts include respondent’s annual income and employment status, frequency of electricity outages, and household size. Significant predictors of reporting outage impacts are socioeconomic disadvantage, high exposure to outages, and living in a large family setting. The study’s findings underscore the need for interventions to eliminate, or at least minimize, electricity supply interruptions in developing countries if sustainable social and economic development is to be achieved.

scholarly journals Globalization and educational inequality during the 18th to 20th centuries: Latin America in global comparison

2010 ◽  
Vol 28 (2) ◽  
pp. 279-305 ◽  
Author(s):  
Joerg Baten ◽  
Christina Mumme
Keyword(s):  
Developing Countries ◽  
Latin America ◽  
Strong Evidence ◽  
Educational Inequality ◽  
Gdp Per Capita ◽  
Positive Effects ◽  
Global Comparison ◽  
Per Capita ◽  
The Rich

AbstractThis paper explores the inequality of numeracy and education by studying school years and numeracy of the rich and poor, as well as of tall and short individuals. To estimate numeracy, the age-heaping method is used for the 18th to early 20th centuries. Testing the hypothesis that globalization might have increased the inequality of education, we find evidence that 19th century globalization actually increased inequality in Latin America, but 20th century globalization had positive effects by reducing educational inequality in a broader sample of developing countries. Moreover, we find strong evidence for Kuznets’s inverted U hypothesis, that is, rising educational inequality with GDP per capita in the period until 1913 and the opposite after 1945.

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