This paper exploits quasi-experimental variation in tariffs in southern Africa to estimate trade elasticities. Traded quantities respond only weakly to a 30 percent reduction in the average nominal tariff rate. Trade flow data combined with primary data on firm behavior and bribe payments...

Scholars of public administration apply different perspectives to understand bureaucratic institutions. Many excellent studies consider the influence of bureaucracies on one aspect of their environment, like politics, society, culture, or the economy. Alternatively, scholars sometimes analyze...

Does the reliance on diversified tax structure enhance resilience to fiscal risks? This paper gives an answer to this question by proposing a new cross-country tax revenue diversification index (RDI). The RDI builds on the Theil index, and unlike the few existing tax diversification indices,...

Do local institutions influence the nature of political clientelist exchange? We find a positive answer in the context of a village institution prevalent in Java since the Dutch colonial rule, where democratically elected village heads receive usufruct rights over a piece of communal village...

Lower-level officials often engage in clientelistic relations with the upper-level government. The nature of these relations might be determined by institutional factors such as how the lower-level officials come into their position. This paper specifically highlights the different political...

This paper shows that the body of appointed officials that a new democracy inherits from the previous regime is a key determinant of the extent of electoral fraud and clientelistic spending in new democracies. I develop a model that predicts that appointed officials have stronger incentives to...

This document studies the macroeconomics determinants of the informal labor in Colombia. I use several definitions of informality and I study the main factors that affect the informality. I found that the informality is related negatively with the education of the working population and the...

This annotated bibliography provides citations, abstracts and links for the articles that were published in the Journal of Accounting, Ethics and Public Policy between 1998-2022. Topics include financial and managerial accounting, auditing, taxation, tax evasion, outsourcing, insider trading,...

Complex multi-level governance systems face a variety of challenges. As one of the most prominent multi-level administrative systems in the world, the EU has experienced a legitimacy crisis for several years, with many citizens displaying skeptical or even hostile views of European integration...

En este trabajo se estudian los determinantes macroeconómicos de la informalidad laboral en Colombia. Teniendo en cuenta varias definiciones de informalidad, se encuentra que este fenómeno tiene una relación inversa con el nivel de educación de la población ocupada y el grado de desarrollo...