Effects of Sales Tax Competition on Local Revenue Capacity: Empirical Analysis of California County Governments

2021 ◽  
Vol 19 (4) ◽  
pp. 1095-1114
Author(s):  
Jongmin Shon
Keyword(s):  
Empirical Analysis ◽  
Tax Competition ◽  
The Other ◽  
Sales Tax ◽  
Total Revenue ◽  
County Governments ◽  
Explanatory Variables ◽  
Extant Literature ◽  
Local Revenue ◽  
Unobserved Effects

This study empirically examines the effects of tax competition in both horizontal and vertical ways on the revenue capacity of counties in California from 2003 to 2015. Spatial Durbin model (SDM) identifies the effects of two-way tax competition on a county’s revenue capacity. The findings provide evidence that local sales tax helps a county expand its total revenue, but the two-way tax competition brings about a decrease in local revenue capacity as a result of spillovers. Furthermore, a lower-taxing area can have more benefits because the expansions in the neighbors are much greater than the higher-taxing one. In spite of the extant research of tax competition, this study adds another contribution to this research arena that the empirical approach of the SDM rules out the geospatial effects of the other explanatory variables that might have some unobserved effects in the extant literature.

Venezuelan Youth and the Routinization of Conflict

2021 ◽  
Author(s):  
Inés Rojas Avendaño
Keyword(s):  
University Students ◽  
Identity Formation ◽  
Empirical Analysis ◽  
Latin American ◽  
Psychological Impact ◽  
The Other ◽  
Ontological Security ◽  
Critical Situations

This essay examines young Venezuelans’ experiences of daily insecurities and critical situations and their responses using the framework of ontological security. The study uses the concept of ‘multiple youths,’ proposed by Latin American scholars, to link the ideas of security and identity, to explore the different intersubjective understandings of these notions in the lives of university students, and to explain their choice of conflict as part of the ordinary. Empirical analysis shows how routinization of conflict has a strong psychological impact on Venezuelan youth’s intersubjective identity formation and interpretation of events as ordinary or threatening. The routinization of conflict is a response to maintaining ontological security, providing a sense of constancy and continuity since it has become part of the routines of university students in Venezuela. In addition, conflict helps eliminate and/or delegitimize the ‘other,’ hence hindering dialogue and a negotiated solution to the current political impasse.

scholarly journals The Invasive Niche, a Multidisciplinary Concept Illustrated by Gorse (Ulex Europaeus)

2019 ◽  
Author(s):  
Anne Atlan ◽  
Nathalie Udo
Keyword(s):  
Social Factors ◽  
Global Scale ◽  
The Other ◽  
Ulex Europaeus ◽  
Explanatory Variables ◽  
Factors Influencing ◽  
Invasive Status ◽  
Noxious Weed ◽  
The One ◽  
The Web

This study analyzes the natural and social factors influencing the emergence and publicization of the invasive status of a fast growing bush, gorse (Ulex europaeus), by comparison between countries on a global scale. We used documents collected on the web in a standardized way. The results show that in all the countries studied, there are several public statuses attributed to gorse. The invasive status is the one that is most shared. The other most frequently encountered status are those of noxious weed, and of economically useful. The invasive status is publicized in nearly all countries, including those where gorse is almost absent. We quantified the publicization of the invasive gorse status of gorse by an indicator with 5 levels, and then performed a multivariate analysis that combines natural and social explanatory variables. The results lead us to propose the concept of invasive niche: the set of natural and social parameters that allow a species to be considered invasive in a given socio-ecosystem.

scholarly journals Morphology, Modes of Behavior, and Measures of Market Power: A Framework for Evaluating the Impact of Industrialization of Southern Agriculture on Markets and Market Structure

1970 ◽  
Vol 2 (1) ◽  
pp. 41-45
Author(s):  
Richard A. King
Keyword(s):  
Market Structure ◽  
Market Power ◽  
Empirical Analysis ◽  
Present State ◽  
Model Building ◽  
The Other ◽  
Agricultural Industrialization ◽  
The Arts ◽  
New Ideas ◽  
The Impact

In spite of the volume of literature produced over the years reflecting concern over the present state of the arts, the situation is likely to continue. However, there are several new ideas that offer some promise for improving our understanding and ability to project new relationships in the agribusiness sector of the Southern region.Although the title of this article implies a one-way set of forces working from agricultural industrialization to market structure, some of our colleagues regard this relationship as a two way process with forces at work in each sector having strong impacts on the other. It is these interdependencies that make the task of model building so difficult and empirical analysis so complex.

scholarly journals An Exploration of Revenue Structure Characteristics in Rural Municipalities

2019 ◽  
Vol 51 (1) ◽  
pp. 46-56 ◽  
Author(s):  
Geoffrey Propheter
Keyword(s):  
Public Finance ◽  
Rural Communities ◽  
Sales Tax ◽  
Total Revenue ◽  
Structure Characteristics ◽  
Revenue Structure ◽  
Local Option Sales Tax ◽  
Local Option ◽  
Rural Municipalities

This article tests for differences in revenue structure between small rural and nonrural municipalities. Colorado serves as a case study owing to its large number of small municipalities. Empirical analyses indicate that rural municipalities are less likely to adopt a local option sales tax, receive a smaller share of their total revenue from intergovernmental aid, and have less diversified tax systems compared to similarly sized nonrural municipalities. The article also shows these conclusions are sensitive to how one defines ruralness, indicating that what scholars know about public finance in rural communities is sensitive to the definition as well.

scholarly journals Interpersonal Connectivity Work: Being there with and for geographically distant others

2020 ◽  
Vol 41 (12) ◽  
pp. 1627-1648 ◽  
Author(s):  
Ella Hafermalz ◽  
Kai Riemer
Keyword(s):  
Conceptual Model ◽  
Geographic Distance ◽  
The Other ◽  
Remote Work ◽  
Work Context ◽  
Extant Literature ◽  
Being There ◽  
Empirical Material ◽  
Work Contexts

In this paper we ask how interpersonal connectivity can be achieved at a geographic distance. This is in contrast with extant literature that focuses on states of connectivity rather than the work needed to achieve it. We draw on phenomenological ideas of embodiment, presence and distance, in combination with empirical material from an extreme remote work context – telenursing in Australia. The nurses we interviewed triage patients entirely by telephone. We argue that even with low social and technical connectivity, interpersonal connectivity is achievable through skilful work with technology. We explore the work that goes into ‘being there with and for distant others’ by combining the phenomenological concepts of ‘maximal grip’ and ‘intentional arc’ with empirical examples. We propose that interpersonal connectivity is oriented empathetically towards both the other person and agentically towards the joint situation. We thereby develop a conceptual model of interpersonal connectivity work, which argues that distributed workers need to skilfully balance the dualities of freedom/control and nearness/farness to achieve interpersonal connectivity. Achieving and maintaining interpersonal connectivity is an important skill, particularly for leaders who operate in work contexts that are increasingly distributed, flexible and temporary.

Trends in Collection of Value Added Tax in West Bengal: A Commentary

2016 ◽  
Vol 5 (2) ◽  
pp. 238-248
Author(s):  
H. K. Dwivedi ◽  
Sudip Kumar Sinha
Keyword(s):  
State Government ◽  
West Bengal ◽  
Value Added ◽  
Jel Classification ◽  
Sales Tax ◽  
Tax Revenue ◽  
Value Added Tax ◽  
Tax Base ◽  
Explanatory Variables ◽  
National Economic

As per constitutional provisions of Indian federal finance, value added tax (VAT) (and sales tax) is the main source of revenue for the state government. Value added tax (including sales tax) collected by the Directorate of Commercial Taxes, West Bengal, accounts for approximately 62 per cent of state’s own tax revenue (SOTR). Studies on collection of taxes suggest that revenue from all taxes not only depends directly on the nature and growth of the tax base but depends also on other factors such as economic reforms, global and national economic condition and tax effort of the tax collecting department. The motivation of this article is to try to analyze the nature of the trends in collection of VAT in West Bengal during recent years and to find out the effect of different explanatory variables on collection of VAT. JEL Classification: H26, H71, H3

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