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Publications (43)
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Nigeria is governed by a federal system, hence its fiscal operations also adhere to the same principle, a fact which has serious implications on how the tax system is managed. The country’s tax system is lopsided, and dominated by oil revenue. It is also characterized by unnecessarily complex...
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– Case Study of Cameroon
In the beginning of the 1980s, Cameroon witnessed a sustained rate of growth, associated essentially with the boom in the oil sector. Increased budgetary and extra-budgetary resources generated by this sector helped to raise the investment rate in the economy, and to maintain a reasonable level of...
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In evaluating tax reform in the developing countries, one first needs to determine what is the unique role of the tax system in each particular country. One of the key reasons for undertaking tax reforms in Kenya was to address issues of inequality and to create a sustainable tax system that could...
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Ghana’s tax reforms constitute the major policy instrument needed to accelerate growth and poverty reduction. Over the past two decades, the government has consistently spent more revenue than it is able to generate and the gap is often financed with foreign aid which has perpetuated the country’s...
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In 1991 the Ethiopian Revolution Democratic Front (EPRDF) toppled the old ‘socialist’ regime that had ruled the country for seventeen years. In contrast to the previous policy regime of hard control, EPRDF initiated a wide range of reforms that covered not only the tax system but also the exchange...
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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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– The Importance of ICT and Democratization
Foreign direct investment (FDI) has increased dramatically in recent years. However, the distribution of FDI is highly unequal and very poor countries face major difficulties in attracting foreign investors. This paper investigates the determinants of FDI inflows to developing countries, with a...
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A firm’s business model describes the way in which it creates, delivers, and appropriates value. In the debate about the ongoing demise of several e-commerce ventures, only a few analysts have looked at the relative sanity of innovative e-business Models, relying mostly on static environmental...
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– A Critical Review
This paper offers a critical review of the conventional economic classification, measurement and valuation of output, and related performance indicators, for the service sector. The paper also explores and contrasts long-standing views on the service knowledge base and service innovations, as well...
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– Is It an IT Story?
This paper examines trends in idiosyncratic risk in different ‘new economy’ and ‘old economy’ industries, and explores whether these developments can be attributed to the use of IT. A CAPM-based decomposition of equity returns is employed to estimate idiosyncratic risk. The results provide evidence...
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This paper assesses the use of information and communication technologies (ICTs) and their impact on the economic performance of small- and medium-scale enterprises (SMEs) of three East African countries: Kenya, Tanzania and Uganda. Findings of the paper suggest that the diffusion of ICT among East...
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– Regime Formation and the Impact on Africa
This paper combines a theoretical perspective on globalization and the information society with a critical usage of international regime theory in order to contribute to a better understanding of the current historical period of transition from an international telecommunications regime to a new and...
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The pervasiveness of the illegal copying of software is a worldwide phenomenon. Software piracy implies a huge loss of potential customers of original software buyers, which directly translates into revenue losses for the software industry. Given this, conventional wisdom would suggest the need for...
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We examine the relationship between the directly observable indicator of new technology, ICT investment ratio, and skill upgrading by analysing changes in employment and wage structure of 25 Korean industrial sectors over the 1993-99 period. The results show that there has been little relationship...
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– A Firm-level Economic Analysis of Selected Indian Industries under Economic Liberalization
The economic liberalization in India was expected to boost the economy, particularly the industrial sector through faster technological development. The Schumpeterian hypothesis, which studies the relationship between market structure variables such as firm size and market concentration and their...
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– Economic and Institutional Determinants
The purpose of the study is two-fold. First, it examines whether Internet usage converges across the geographical space comprising the European Union and Central and Eastern Europe (CEE). Second, it aims to expand the currently rather limited empirical evidence on the determinants of Internet usage...
Displaying 16 of 43 results