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Publications (71)
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This paper empirically investigates the link between the level of government revenue per capita and six indicators of quality of governance in an unbalanced panel data set consisting of all countries in the world (217) using data from 1980 to 2020. It uses single-equation GMM techniques and a VAR...
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– A heterogeneous co-integrated panel analysis
A substantial amount of aid to developing countries is given to the government, or goes through the budget, meaning it should have an impact on government fiscal behaviour (particularly on government spending). The few existing empirical studies on the effects of aid on government spending neglect...
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After becoming independent in 1991, the five Central Asian countries pursued differing transition paths from the defunct central planning. This paper analyses the connection between economic policies and performance during the 1990s and 2000s. Performance over the two decades has been determined by...
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– The Great Transition
This paper examines the relationship between differences in civil society development under communism and the political, economic and institutional change and transformation after 1989. We collected a unique dataset on nature and intensity of dissident activities in 27 former communist countries...
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There is substantial empirical literature on the impact of climate vulnerability on economic outcomes in developing countries. However, this literature is still weak on the impact of climate vulnerability on tax revenue mobilization. To enrich the existing literature, this paper aims to investigate...
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– The Dynamics and Impacts of B2B E-commerce on the South African Manufacturing Sector
This paper explores the current state of play and likely future direction of business-to-business electronic commerce in the South African manufacturing sector. The empirical evidence presented draws on 120 firm-level interviews, and 31 personal interviews with industry experts. The research...
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The effect of computer technology on Finnish economic growth in 1983-96 is examined to shed light into the famous productivity paradox. Using the neoclassical growth accounting framework, the contribution of computer hardware, software and labor to gross and net output growth is assessed at...
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– International Evidence
The rapid diffusion of computers has widely changed the consequences of computer use on the labour market. While at the beginning of the eighties knowledge of computers was an obvious advantage in a career, this same knowledge is now so commonplace that the inability to use these tools is widely...
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– The Role of Demand-side Initiatives
Past breakthroughs in communication technology—the invention of the printing press and the telegraph—led to major economic upheavals. What are the implications of the more recent information and communication technologies (ICTs) for the developing world? Optimists believe that modern ICTs will allow...
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– Are Developing Countries Different?
Factors determining the diffusion of digital mobile telephony across 200 developed and developing countries in the 1990s are studied with the aid of a Gompertz model. The market size and network effects are found to play more important roles in the developing countries; there is also more need for...
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– A Cumulative Relationship
This paper, using a cumulative growth model and a catch-up model, verifies the cumulative relationship between IT investment and economic growth, and then examines whether this relationship enlarges the differences in the economic growth among OECD countries. We observe the following results: first...
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– Observations with new tax data
There exists a burgeoning empirical literature on the impact of aid fragmentation on development outcomes in aid-receiving countries, with it being widely recognized that aid fragmentation is deleterious. This paper adds to the existing literature by estimating the impact of aid fragmentation on tax...
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– Evidence from the Transition Economies
Over the past few years, many commentators have suggested that the Internet is one of the forces driving globalization. This paper tries to assess one aspect of these claims, looking at whether Internet access appears to affect the export performance of enterprises in low- and middle-income...
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– Challenges and opportunities for sub-Saharan Africa
Effective domestic revenue mobilization has gained renewed urgency, especially in the light of the need to recover from the COVID-19 pandemic. In taxation debates, the ‘informal sectors’ have hitherto been assumed to be a part of the problem and implicitly mistaken for lucrative tax bases. First, I...
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– A neural network approach
Double taxation treaties, by assigning taxing rights to rival countries and thereby eradicating double taxation, aim to facilitate cross-border trade and investment. The eradication of double taxation is achieved through reductions in withholding tax rates on passive income in source countries...
– Are moderate increases more sustainable?
Domestic revenue mobilization (DRM) — the generation of government revenue from domestic tax and non-tax resources — plays a crucial role in building an enduring financing architecture for sustainable development. This brief summarizes the dynamics of DRM trends across the past four decades...
Displaying 16 of 71 results