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Measuring the global shadow economy : the prevalence of informal work and labour
\"This book brings together two leading researchers in the field to provide a comprehensive overview of the shadow economy from a global perspective. Reviewing the advantages and disadvantages of different ways of measuring the informal sector, the authors evaluate its size and key determinants across the world. Williams and Schneider clearly establish the persistence and prevalence of the shadow economy, analysing the narrowness of existing policy approaches and explaining how these fail to address the key factors for its existence and may even exacerbate the problem. Proposing an alternative way forward, the authors argue that little headway will ever be made in reducing the shadow economy until there are changes not only to the character of formal institutions but also informal institutions (the values, beliefs and norms of citizens) through the introduction of macro-level structural changes. This timely, cutting-edge review of the global shadow economy and how it can be measured and tackled is an invaluable resource for postgraduate students, researchers and policy-makers, particularly those with a interest in tax evasion and informal labour.\"--Page 4 of cover.
Book
A contemporary view of management accounting, its genesis and evolution: A literature review
The paper analytically examines literature to elucidate the origin and evolution of management accounting buoyed on by the surge in appetite on its use especially during the last two decades. The paper further critically examines the wide critics on the “loss of relevance” of management accounting in enhancing performance explicitly in a modern rapidly changing business environment. A further attempt is made by this paper to better apprehend the concomitant application of traditional and contemporary management accounting practices. It further analysed the current level of appetite on the use of management accounting practices in both developed and developing countries. A critical review of related literature revealed that the history of management accounting can be traced back to the industrial revolution of the 1900s. The study also revealed that management accounting continues to evolve as companies meet new problems that need to be solved and management accounting practices that were used in the early 1900s are still applicable even today. The “loss relevance of management accounting” school of thought was dismissed as traditional MAPs that were used in the 1900s are still applicable even today. The study recommends the use of management accounting as it improves competitive edge and creates value for the organisation.
Journal Article
Measuring poverty around the world
\"In this, his final book, economist Anthony Atkinson, one of the world's great social scientists and a pioneer in the study of poverty and inequality, offers an inspiring analysis of a central question: What is poverty and how much of it is there around the globe? The persistence of poverty--in rich and poor countries alike--is one of the most serious problems facing humanity. Better measurement of poverty is essential for raising awareness, motivating action, designing good policy, gauging progress, and holding political leaders accountable for meeting targets. To help make this possible, Atkinson provides a critically important examination of how poverty is--and should be--measured. Bringing together evidence about the nature and extent of poverty across the world and including case studies of sixty countries, Atkinson addresses both financial poverty and other indicators of deprivation. He starts from first principles about the meaning of poverty, translates these into concrete measures, and analyzes the data to which the measures can be applied. Crucially, he integrates international organizations' measurements of poverty with countries' own national analyses. Atkinson died before he was able to complete the book, but at his request it was edited for publication by two of his colleagues, John Micklewright and Andrea Brandolini. In addition, François Bourguignon and Nicholas Stern provide afterwords that address key issues from the unfinished chapters: how poverty relates to growth, inequality, and climate change. The result is an essential contribution to efforts to alleviate poverty around the world.\"--Provided by publisher.
Book
How Can Lower-Income Countries Collect More Taxes? The Role of Technology, Tax Agents, and Politics
Increasing tax revenues is a major policy goal in many low- and lower-middle-income countries. While economic growth is an important determinant of taxation, available evidence indicates that it does not automatically increase taxation. Rather, countries must make targeted investments in their tax capacity. In this paper, we examine the rapidly growing body of evidence on different interventions to improve tax capacity and increase tax revenues in lower income countries, with a focus on two key inputs: information technology and tax officials. We examine the role and limitations of digitization for identifying taxable entities, verifying tax liabilities, and ensuring collection of tax owed. We also consider how the deployment and incentives of tax officials shape their performance, and the interplay between them and technology tools. Lastly, we emphasize the importance of political incentives and consider the conditions under which governments choose to invest in tax capacity and expand tax collection.
Journal Article
Job training and job search assistance policies in developing countries
Governments around the developing world face pressure to intervene actively to help jobseekers find employment. Two of the most common policies used are job training, based on the idea that many of those seeking jobs lack the skills employers want, and job search assistance, based on the possibility that even if workers have the skills demanded, search and matching frictions make it difficult for workers to be hired in the jobs that need these skills. However, reviews of the first generation of evaluations of these programs found typical impacts to be small, casting doubt on the usefulness and cost-effectiveness of these programs. This paper re-examines the arguments for whether, when, and how, developing country governments should undertake job training and job search assistance policies. We use our experience with policy implementation, and evidence from recent impact evaluations, to argue that there is still a role for governments in using these programs. However, success depends critically on program design and delivery elements that can be difficult to scale effectively, and in many cases the binding constraint may be a lack of firms with job openings, rather than a lack of workers with the skills to fill these openings.
Journal Article
Global Shift : Asia, Africa, and Latin America, 1945-2007
\"An insightful account of the recent histories of nearly two dozen states, Global Shift is a dynamic, nuanced study of what is sometimes referred to as the \"Third World.\" Seeking to illuminate the deep economic chasm between the global East and West, Mike Mason presents a new perspective of decolonization, neocolonialism, and global capitalism in the context of the rise and decline of a hegemonic America. Global Shift begins with the end of the Second World War, telling the story of a ravaged, but still dominant West, as well as the emergence of the Third World - a zone of competition and contention ultimately engulfed by the rising tide of capitalist development. Mason suggests that historic focus on the West as the centre of the global economy may soon be superseded by the rise of the East Drawing on history, comparative politics, and development studies, Global Shift traces the contours of state histories from Asia, Africa, and Latin America to create a comprehensive portrait of the current state of global politics that is breathtaking in scope.\"--Publisher's website.
BOOK
Tax Equity in Low- and Middle-Income Countries
Income inequality is high and persistent in developing countries. In this paper, we ask what role taxation can or might play in reducing inequality in low and middle-income countries. Drawing on the recent literature, three findings emerge. Due to both structural factors and limited enforcement capacity, the effective distributional impacts of taxes often deviate from their 'statutory' objectives, in ways that are hard to predict based on evidence from high-income countries. Moreover, administrative reforms which are meant to be distributionally neutral end up having significant equity impacts because of the practical realities of implementation. Finally, the global challenges which tax authorities face to tax the very top of the income distribution appear to be even more pronounced in developing countries. We conclude by offering thoughts on future research and emphasize the need to carefully study equity characteristics of taxes at each stage of a country's development path.
Journal Article
Agri-food Value Chain Revolutions in Low– and Middle-Income Countries
Agri-food value chains (AVCs) intermediate the flow of products between largely rural farmers, fisherfolk, or herders and increasingly urban consumers. The theoretical models that historically structured research on the economic development process assumed away AVC functions, however, and AVC firms and workers were necessarily omitted from the household data that generated most empirical findings in the agricultural and development economics literatures. As a result, the discipline has somewhat overlooked the rapid growth and structural change in AVCs over the past few decades that turned AVCs into major employers and sources of value addition, as well as key loci for technology transfer and foreign investment. This paper offers an integrated, structured, empirical narrative of how and why AVC revolutions occur in developing countries, the impacts of those changes, and the abundant economic research opportunities these structural changes afford economists.
Journal Article
