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Significant efficiency gains are available when there is a gap between official and effective enforcement of a tax threshold. Using a unique dataset on Ugandan firms, I show that audits for business-related taxes are effectively based on the number of employees rather than the official tax...
Persistent link: https://www.econbiz.de/10010684814
La présente étude pose le problème de la productivité du capital humain dans les pays de l’UEMOA et de la CEMAC. Dans ce papier, nous mesurons l’efficience avec laquelle le capital humain est mis à contribution dans la production. Pour ce faire, nous appliquons la méthode du Data...
Persistent link: https://www.econbiz.de/10010684815
This essay examines the influence of a politician's party on her accountability to the electorate. It also considers what the conjectured waning of political parties may imply for the effectiveness of elections in disciplining politicians, and for voter welfare. The paper models the election...
Persistent link: https://www.econbiz.de/10010684816
Many developed countries have recently experienced sharp increases in home birth rates. This paper investigates the impact of home births on the health of low-risk newborns using data from the Netherlands, the only developed country where home births are widespread. To account for endogeneity in...
Persistent link: https://www.econbiz.de/10010684817
While many studies look into the effect of primary school quality on labor market outcomes in developing countries, little is known about the effects at higher education levels. In this paper, we use the experiment provided by a large-scale education reform launched in Senegal in 2000 to examine...
Persistent link: https://www.econbiz.de/10010684818
Do hurricanes have a cleansing effect? To answer this question, we test whether hurricanes lead to a reorganization of exports towards goods with higher comparative advantage. Using manufacturing exports disaggregated at the HS6 level over the period 1995-2005, we find that lower comparative...
Persistent link: https://www.econbiz.de/10010721206
En juillet 2010, une contribution santé forfaitaire a été mise en place afin de permettre au Gouvernement du Québec de recueillir des fonds supplémentaires devant être injectés dans le secteur de la santé. Étant donné les nombreuses réactions observées au sein de la population...
Persistent link: https://www.econbiz.de/10010721207
This paper examines if taking into account changes in the number of producers, or equivalently changes in the product variety space over the business cycle, helps to understand and replicate international business cycle facts. To this end, we develop a two-country model in which the economy is...
Persistent link: https://www.econbiz.de/10008925665
Following Milanovic's (1997) paper [Economics Letters, vol. 56, p. 45-49], we propose a simple way to compute the Gini index when income y is a quadratic function of its rank among n individuals.
Persistent link: https://www.econbiz.de/10008568116
Au cours de ces dernières années, de nombreux chercheurs issus de divers domaines des sciences sociales ont posé l'existence d'une relation entre inégalité de revenu et état de santé, l’ont examiné dans des études empiriques et ont commencé à proposer des applications de politiques....
Persistent link: https://www.econbiz.de/10009150712