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11. Indian GI: Local Goes National Goes Global

Author:
Blaise Fernandes
Publication Date:
01-2022
Content Type:
Research Paper
Institution:
Gateway House: Indian Council on Global Relations
Abstract:
Geographical Indication (GI) tags denote a good's specific physical origin. These are potential revenue-generators for India. Combining government support with its e-commerce network, India can empower MSMEs and women-led cottage industries to compete with large companies by building a strong GI ecosystem. The Make in India initiative and GI can together provide an impetus to social and economic growth in India.
Topic:
Science and Technology, Business, Economic Growth, Commerce, Revenue, and Geographical Indication (GI)
Political Geography:
South Asia and India

12. Does aid fragmentation affect tax revenue dynamics in developing countries? Observations with new tax data

Author:
Ali Compaoré and Abrams M. E. Tagem
Publication Date:
09-2022
Content Type:
Working Paper
Institution:
United Nations University
Abstract:
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 revenue mobilization in developing countries. Drawing on the popular system generalized method of moments technique to counter endogeneity issues, this study focuses on a sample of 90 developing countries covering the period from 2000 to 2020. We show that aid fragmentation, measured by the Herfindahl index, has a significant negative impact on recipient countries’ tax revenue ratios, an impact that is not mitigated by the level of institutional quality. The paper also explores the impact of aid fragmentation on tax structure and finds convincing evidence that direct taxes, particularly corporate income taxes, are the most affected. Value-added tax is the only indirect tax affected by aid fragmentation.
Topic:
Development, Tax Systems, Institutions, and Revenue
Political Geography:
Global Focus

13. Assessment of Azerbaijani 2022 State Budget in Context of COVID-19

Author:
Narmina Gasimova
Publication Date:
01-2022
Content Type:
Working Paper
Institution:
Center for Economic and Social Development (CESD)
Abstract:
The budget plan for 2022 envisages the primary goals for insurance of the economic growth in the upcoming year, emphasizing economic diversification as one of the key targets. Followed by the restoration of the liberated territories and recovery after the negative impact of the pandemic, the plan outlines a detailed analysis of fiscal policy forecasted for the year. An overview of the planned budget envisages the reliance of the economy on oil reserves and transfers obtained throughout it. To that end, approaches for further policies cover the creation of a favorable environment for the gradual replacement of oil revenues with non-oil revenues.
Topic:
Oil, Budget, Economic Growth, Diversification, COVID-19, and Revenue
Political Geography:
Azerbaijan

14. Oil Revenues, Institutions And Macroeconomic Performance In Nigeria

Author:
Vanessa Ushie, Oluwatosin Adeniyi, and Sabastine Akongwale
Publication Date:
03-2012
Content Type:
Working Paper
Institution:
Centre for the Study of the Economies of Africa (CSEA)
Abstract:
The paper presents an elaborate econometric analysis of a number of key macroeconomic indicators to oil revenue and examines the results of oil revenue fluctuations.
Topic:
Oil, Natural Resources, Institutions, Macroeconomics, and Revenue
Political Geography:
Africa and Nigeria

15. Bolivian Sub-national Revenues: A Review

Author:
Beatriz Muriel H.
Publication Date:
02-2010
Content Type:
Working Paper
Institution:
Institute for Advanced Development Studies (INESAD)
Abstract:
This papers reviews main topics concerning sub-national revenues (intergovernmental transfers and taxes) and discusses some policy options to develop own sub-national revenues. The review covers the political-legal framework and the fiscal outcomes, finding that: i) intergovernmental transfers policies have expanded over time, generating inequity problems, principally at the departmental level; ii) sub-national revenues depend mostly on intergovernmental transfers; this has generated high levels of vertical imbalances, mainly for department governments whose revenues rely mostly on the hydrocarbons sector; and iii) lack of adequate tax policies that promote fiscal effort and equity led to large horizontal imbalances in municipal per capita tax collection, unrelated to poverty or human development differences. In this regard, policy options were discussed to increase own sub-national revenues, taking into account political and social discussions, the economic, fiscal and legal base, and relevant tax principles. The main recommendations are: i) to promote in-kind contributions (materials and labour) at the municipal level, especially in poor rural municipalities; ii) to improve municipal tax administration supporting the continuation of the RUAT’s work and improving the registry with the new census; and iii) to evaluate the possibility of redefining the RC-IVA as a personal income tax shared between the central government and the departments.
Topic:
Tax Systems, Fiscal Policy, Decentralization, and Revenue
Political Geography:
South America and Bolivia

16. Impact of Non-smoking Ordinances on Hospitality Revenues: The Case of Germany

Author:
Gabriel Ahlfeldt and Wolfgang Maennig
Publication Date:
06-2009
Content Type:
Working Paper
Institution:
Chair for Economic Policy, University of Hamburg
Abstract:
Non-smoking ordinances are among the most popular albeit controversial public health-care legislations worldwide. This article provides an empirical assessment of the impact of non-smoking ordinances on bar and restaurant revenues in German Federal States. By application of panel spline regression and difference-in-difference strategies, we find negative impact limited to bars in the very short run. If any, there is a positive impact on total expenditures in the long run, indicating that either consumption pattern has not changed at all or that any reduction in spending by smokers is compensated for by a corresponding increase by non-smokers. These findings support the German – and similar – non-smoking legislations in the sense that positive externalities resulting from reduced health care cost are likely to outweigh the risk to businesses in the hospitality sector, at least in the long run.
Topic:
Economics, Public Health, and Revenue
Political Geography:
Europe and Germany