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181. The Economic Impact of Bath Spa University

Author:
Oxford Economics
Publication Date:
01-2016
Content Type:
Case Study
Institution:
Oxford Economics
Abstract:
Bath Spa University supported over 2,050 jobs in Bath and North East Somerset in 2014/15 – equivalent to one in every 49 jobs in the district. The University itself employs 966 people. This makes it the fifth largest employer in Bath and North East Somerset. It is considerably more than are employed by some of the city’s most famous institutions. In total, the University generated a value-added contribution of £93.9 million to the Bath and North East Somerset economy in 2014/15. This is equivalent to 2.0 percent of the district’s economic output. Of this, the University supported a £51.7 million contribution and the University’s additional students and their visitors the remaining £41.7 million contribution to GDP. In 2014/15, Bath Spa University made a total tax contribution of £21.1 million to the UK Exchequer. This could fund the Royal United Hospital’s and Royal National Hospital for Rheumatic Diseases’ running cost for about a month.
Topic:
Economics, Education, Labor Issues, Employment, Tax Systems, and Higher Education
Political Geography:
United Kingdom and Europe

182. Are Africans Willing to Pay Higher Taxes or user Fees for Better Health Care?

Author:
Thomas Isbell
Publication Date:
12-2016
Content Type:
Policy Brief
Institution:
Afrobarometer
Abstract:
In many parts of Africa, access to and quality of medical services remain poor (Deaton & Tortora, 2015; KPMG, 2012; Lowell, Conway, Keesmaat, McKenna, & Richardson, 2010; Streefland, 2005). While economic growth in recent decades has fostered improved health care on the continent, weak funding, brain drain of trained professionals, and ongoing battles with diseases such as TB, HIV, diarrheal diseases, and malaria as well as recurring epidemics such as Ebola continue to put immense pressure on medical systems in many countries (Ighobor, 2015; McKay, 2015; Chothia, 2014). Struggling medical systems confront governments and citizens with difficult choices: Needed investment in the medical sector must compete with other priorities, and increasing health spending by cutting other programs may not be a popular or even feasible solution. One alternative may be to raise taxes or user fees in order to increase available funding. In its Round 6 surveys, Afrobarometer asked citizens in 36 African countries whether they would support or oppose paying higher taxes or user fees in order to increase government spending on public health care. This paper describes citizens’ responses and analyzes whether they are correlated with demographic factors, access to health services, and perceptions of health care, government performance, and official corruption.
Topic:
Civil Society, Health Care Policy, Tax Systems, and Public Health
Political Geography:
Africa

183. Towards a Fair and Just Fiscal Policy in Pakistan

Author:
Vaqar Ahmed, Mustafa Talpur, and Sadaf Liaqa
Publication Date:
06-2016
Content Type:
Working Paper
Institution:
Oxfam Publishing
Abstract:
Pakistan does not currently mobilize sufficient tax revenue to finance essential public services, including healthcare and education, on which the poor rely the most. Consequently, these services remain inadequate, hampering efforts to reduce poverty and address extreme inequalities. Furthermore, the current tax system in Pakistan is seen by many as unfair and inequitable. Two-thirds of tax revenue is mobilized through indirect taxes, which are regressive in nature and unfairly burden those least able to pay them. Against this backdrop, this paper explains the four basic elements necessary for a fair and just tax regime, which, if implemented, would strengthen the domestic revenue base, increase equity and improve overall development outcomes, as the public sector will have more resources at its disposal to spend on human and social well-being.
Topic:
Education, Tax Systems, Fiscal Policy, and Social Services
Political Geography:
Pakistan and Middle East

184. Corruption Reports 2016: Hidden Economy in Turkey

Author:
Hasan Kirmanoğlu and K. İpek Miscioğlu
Publication Date:
12-2016
Content Type:
Special Report
Institution:
Turkish Economic and Social Studies Foundation (TESEV)
Abstract:
SELDI network have proposed to prepare a hidden economy overview to contribute to understanding the hidden economy and tracing its links with corruption that are significant for both anti-corruption practices and increasing welfare in Southeastern Europe (SEE) countries. Anti-corruption policies alone are unlikely to produce wide societal support, unless they are imbedded in economic reform and increase in prosperity. Therefore, a broadening of the anti-corruption debate from sheer law enforcement towards more economic grounded rationale, such as addressing the nexus between corruption and hidden economy, is needed.
Topic:
Corruption, Law Enforcement, Economy, Business, and Tax Systems
Political Geography:
Europe, Turkey, and Middle East

185. Study and Reports on the VAT Gap in the EU-28 Member States: 2016 Final Report

Author:
Grzegorz Poniatowski, Mikhail Bonch-Osmolovsky, and Misha V. Belkindas
Publication Date:
09-2016
Content Type:
Special Report
Institution:
Center for Social and Economic Research - CASE
Abstract:
The analysis serves as the Final Report for the DG TAXUD Project 2015/CC/131, “Study and Reports on the VAT Gap in the EU-28 Member States”, which is a follow up to the reports published in 2013, 2014, and 2015. In this report, estimates of the VAT Gap and the Policy Gap for the year 2014 are presented, as well as revised estimates for the years 2010–2013 “due to the transmission” of Eurostat national accounts from the ESA95 to the ESA10. This update covers Croatia, which was not included in the previous updates. While it was hoped that the update would also cover Cyprus, it has not been possible due to incomplete national accounts data. The VAT Gap is a measure of VAT compliance and enforcement that provides an estimate of revenue loss due to fraud and evasion, tax avoidance, bankruptcies, financial insolvencies, as well as miscalculations. It is defined as the difference between the amount of VAT collected and the VAT Total Tax Liability (VTTL), which is expressed in the report in bothabsolute and relative terms. The VTTL is the theoretical tax liability according to tax law, and is estimated using a “top-down” approach.
Topic:
Economic Growth, Tax Systems, Macroeconomics, Fiscal Policy, Innovation, VAT, and Trade
Political Geography:
Europe, Poland, Croatia, and European Union

186. VAT non-compliance in Poland under scrutiny

Author:
Grzegorz Poniatowski, Jarek Neneman, and Tomasz Michalik
Publication Date:
07-2016
Content Type:
Special Report
Institution:
Center for Social and Economic Research - CASE
Abstract:
Since 2009, despite constant growth in the tax base and only slight variations in effective rates, the trend in VAT revenue in Poland has been reversed, and inflows have become less stable. The ongoing decline in VAT collection and the increase in the uncertainty related to the main component of budget revenues is a very important problem, which in the light of growing budget spending may threaten the stability of public finances. In the new mBank - CASE Seminar Proceedings three experts: Grzegorz Poniatowski, dr. Jarosław Neneman and Tomasz Michalik examine the structure and the causes of the VAT gap as well as the legal context and possible methods of improving VAT compliance at national and European level.
Topic:
Budget, Economic Growth, Tax Systems, Fiscal Policy, and VAT
Political Geography:
Europe, Poland, and European Union

187. On taxes and suspicion: ambivalences of rule and the politically possible in contemporary Hargeisa, Somaliland

Author:
Jorge Antonio Campos
Publication Date:
08-2016
Content Type:
Working Paper
Institution:
Danish Institute for International Studies (DIIS)
Abstract:
In a new DIIS Working Paper, “On taxes and suspicion: ambivalences of rule and the politically possible in contemporary Hargeisa, Somaliland”, J. Antonio Campos from the University of Chicago explores the world of tax-collectors and fiscal officers in Hargeisa, the capital of the internationally unrecognized Republic of Somaliland. Based on extensive fieldwork, Campos interprets the interaction between bureaucrats and citizens in terms of “suspicion”, an elaborate feeling of ambivalence among tax officials. Interestingly, therefore, tax collection in Somaliland can be understood as operating without the recourse to state force. Tax officials come out rather as agents of a common collective project of the new state, thus representing the hope of a political future without coercion. The WP is part of a new series from the GOVSEA research program (Governing Economic Hubs and Flows in Somali East Africa).
Topic:
Development, Fragile States, Economy, Conflict, Tax Systems, and Fiscal Policy
Political Geography:
Africa and Somaliland

188. Understanding the Recent trend of Income Inequality in China

Author:
Juzhong Zhuang and Shi Li
Publication Date:
06-2016
Content Type:
Working Paper
Institution:
School of Oriental and African Studies - University of London
Abstract:
This paper examines underlying factors that could explain the decline in income inequality in China since 2008 and inquires whether the decline indicates China‘s income inequality has peaked following the Kuznets hypothesis. The paper first identifies four key drivers of rising income inequality in China since the mid-1980: rising skill premium, declining share of labor income, increasing spatial inequality, and widening inequality in the distribution of wealth. It then provides evidence that the reversal of these drivers, with the exception of wealth inequality, could partly explains the decline in income inequality since 2008. The paper argues that since part of the reversal of these drivers is policy-induced, it is important that the policy actions continue for income inequality to decline further. The paper further argues that a critical factor underlying the Kuznets hypothesis is that taxation and transfers play a bigger role in income redistribution as a country becomes more developed, while their role is still limited in China, the future path of China‘s income inequality may not be one-directional, and may stay high before personal income tax plays a bigger role.
Topic:
Economics, Inequality, Income Inequality, and Tax Systems
Political Geography:
China and Asia

189. The Problematic of Savings: The Case of Turkey as an Emerging Market Economy

Author:
Emre Alkin
Publication Date:
07-2016
Content Type:
Journal Article
Journal:
AURUM Journal of Social Sciences
Institution:
Altinbas University
Abstract:
This study provides an analysis on the course of private savings in Turkish economy, which are considered to be the primary source of sustainable growth and development. It also discusses the way how growth model adopted by Turkey regulates the relationship between Public Expenditure, Taxes and Private Savings. Based on the results obtained from this analysis, it has been concluded that ever expanding public sector has a negative impact on private savings. As a long term solution, modifying or replacing the current growth model has been ofered. As a short term ofer, there is need to regulate the revenues and expenditures of all public institutions including the Central Government Budget with the support of the legislative authorities to eliminate the negative impact in question.
Topic:
Markets, Budget, Economy, Economic Growth, Tax Systems, Investment, and Public Spending
Political Geography:
Turkey and Middle East

190. Wealth Concentration, Income Distribution, and Alternatives for the USA

Author:
Lance Taylor, Özlem Ömer, and Armon Rezai
Publication Date:
09-2015
Content Type:
Working Paper
Institution:
Institute for New Economic Thinking (INET)
Abstract:
US household wealth concentration is not likely to decline in response to fiscal interventions alone. Creation of an independent public wealth fund could lead to greater equality. Similarly, once-off tax/transfer packages or wage increases will not reduce income inequality significantly; on-going wage increases in excess of productivity growth would be needed. These results come from the accounting in a simulation model based on national income and financial data. The theory behind the model borrows from ideas that originated in Cambridge UK (especially from Luigi Pasinetti and Richard Goodwin).
Topic:
Inequality, Income Inequality, Tax Systems, Redistribution, and Wealth
Political Geography:
North America and United States of America