Search results

The purpose of the current study is to examine the implications of the implementation of Goods and Service Tax (GST) on the revenue efficiency of the sub-national governments in India. Furthermore, the study aims to compare the revenue efficiency of the Indian states for the pre-GST and post-GST periods in India.

The study has used the annual revenue of value-added tax (VAT)/GST of the Indian states for the period ranging from 2012–2013 to 2020–2021 for the pre- and post-GST periods. The empirical results are based on the panel regression model for examining the implications of GST adoption on the Indian states.

The analysis shows that the implementation of GST in India has negatively impacted the revenue efficiency of the Indian states. Moreover, the results affirm that the contribution of the service sector to the state's Net State Domestic Product (NSDP), credit-deposit ratio (CDR) and outstanding net bank credit (ONBC) ratio of schedule commercial banks (SCBs) positively and states' dependency on central transfers (DCT) negatively impact the tax revenue efforts of the state governments. Furthermore, the GST adoption has a greater impact on the revenue efficiency of the minor states in comparison to major states which may widen the inter-state disparity gap as GST revenue constitutes a major share in the Own Tax Revenue (OTR) of the Indian states in aggregate.

The current study will act as a guide for government, policymakers and for the sitting of the fifteenth finance commission in India for future policy formulation on GST and compensation to the Indian states. Similarly, this study can be used as a base for conducting future studies on the implications of GST at the national, sub-national, and international levels.

Previous studies on the implications of GST are theoretical and conceptual. There is hardly any study at the national or sub-national level that has focused on the implications of GST on the revenue efficiency of the Indian states.

The purpose of this paper is to gain insight into how well past reforms have performed against revenue, equity and efficiency benchmarks of tax policymaking, so that the direction of future reform of tax system might be determined. It also presents a comparative analysis of taxation and revenue trends in the Middle East and North Africa (MENA) region over the data set period 1990-2012.

By overviewing the development and relative significance of resource revenues, allocating non-resource taxes and examining the tax policies of constituent countries, this paper presents a comparative review of taxation and revenue trends in the MENA region.

Findings showed, on average, a slight decline in non-resource revenues against the significant rise in income from resources. The analysis of government revenues and current taxation structures provide insight into how prior reforms have performed against the standard measures of tax policy-making (i.e. revenue, equity and efficiency) and directions for change leading to the establishment of simple tax systems. The study observes regional differences, such as the higher tax and revenues of the Maghreb sub-region over the Mashreq, except for value-added tax, where low rates were associated with equal or greater revenue. Similarities were also found, including the partial compensation by income taxes (not indirect taxes) for revenue lost through trade liberalization. The challenges of tax reform are found to vary across countries and opportunities for improving equity and reducing the complexity of tax systems across the region are identified.

Reforms in all tax systems could have major implications for the country, employment, earnings and tax revenues; but recommendations would require political value judgments and government decisions. The study suggests eliminating the current tax system, thereby replacing one of the more distortionary taxes in the current system with a neutral and efficient tax.

The paper signals the need, even of the oil-rich states of the Gulf Cooperation Council, for governments to build tax systems capable of capturing and spending revenues effectively into the future.

The purpose of this paper is to investigate whether Brazilian municipalities are losing efficiency when collecting local taxes in response to oil windfalls. In particular, the paper aims to analyze the hypothesis that these grants encourage the benefiting municipalities to collect taxes with excessive administrative costs.

The author estimate a stochastic cost frontier with fixed effects and investigate whether oil revenues impact on the efficiency scores.

The results reveal that the municipalities benefitting from oil revenues (royalties) reduce their efficiency in collecting taxes in response to such grants, which signals that they generate some type of X-inefficiency in municipal public management.

The stochastic cost frontier requires the calculation of input prices for public sector.

Using a cost frontier, it is possible to avoid the problem of mixing technical efficiency with unobservable preferences on public goods, as well as to focus on economic efficiency instead of technical one.

The purpose of this paper is to show how the taxation effect on cross-state smuggling can be a valid instrumental variable for lagged and future consumption together with the local price series.

On the same grounds, the authors raise the question using the rational-addiction model by noticing that the neighboring price differentials really capture the possible smuggling or bootlegging effects.

Moreover, the authors look into the extended model to test the key condition that the expected future financial consequences will affect the current consumptions.

This supports the rational-addiction model, which can be used to plan the taxation for the forward-looking consumptions.

Still, (1986) has claimed that representation of women in management is low and has changed little since the late 60s. There may be structural reasons for this, in particular concentration of women in a relatively restricted spread of occupations and industries. Perceived lack of long term career commitment by women has also been put forward as a factor (Still, 1986; Rosenfeld, 1979). Interaction will exist between women's human capital investments and career commitment. It is also claimed that women may have lower motivation to succeed and that this could account for their low participation rates in upper management (Albrech, 1978; O'Leary, 1974).

Compiled by K.G.B. Bakewell covering the following journals published by Emerald: Facilities Volumes 8‐19; Journal of Property Investment & Finance Volumes 8‐19; Property Management Volumes 8‐19; Structural Survey Volumes 8‐19.

Compiled by K.G.B. Bakewell covering the following journals published by Emerald: Facilities Volumes 8‐19; Journal of Property Investment & Finance Volumes 8‐19; Property Management Volumes 8‐19; Structural Survey Volumes 8‐19.

In her popular Development of Economic Analysis, Ingrid Rima writes early on of the “compatibility” of “emphasis on the state as an instrument to achieve socially optimal results…with what has come to be called social economics”. Subsequently (1978, p. 322; 1986, p. 396), she treats of J.M. Clark's “crucial” contribution to the development (1920s/1930s) of a new type of economics he describes as “social”. Similarly, George F. Rohrlich, in his 1970 introductory essay, “The Challenge of Social Economics”, wrote of “The emerging field of social economics”, and noted that “in the United States the term was used in the 1930s and occasionally thereafter”. More recently (1982), Samuel Cameron singles out Mark A. Lutz's 1980 USE contribution, e.g., for neglecting Charles Devas(op. cit., 1876–1907) “as a contributor to the founding of social economics”, while comparing Devas to “the modern social economist”.

This paper aims to study the effects of plum powder and apple pomace powder additions on the quality properties of buffalo meat emulsion.

Buffalo meat emulsions were prepared using different levels (2%, 4% and 6%) of plum powder and apple pomace powder, respectively. The meat emulsions were analysed for the physico-chemical, sensory and textural properties of the meat emulsion.

The pH of meat emulsions decreased significantly (p < 0.05) with an increased level of plum powder and apple pomace powder. Water-holding capacity (43.1%–48.1%), emulsion stability (80.2%–92.2%) and cooking yield (85.4%–91.0%) were significantly (p < 0.05) higher in plum powder and apple pomace powder added than the water-holding capacity (42.1%), emulsion stability (79.7%) and cooking yield (85.0%) of control emulsion. The moisture content was decreased significantly (p < 0.05), and crude fibre content was increased significantly (p < 0.05) with the increase in plum powder and apple pomace powder additions in meat emulsions. The total phenolic content and colour values (a* and b*) were significantly higher in plum powder and apple pomace powder added to meat emulsions. The sensory scores of meat emulsions were affected by the addition of plum powder and apple pomace powder. The meat emulsion added with 6% plum powder and 6% apple pomace powder showed significantly lower values of sensory overall acceptability. The hardness of meat emulsions increased with the addition of plum powder and apple pomace powder.

The results indicated that meat emulsions with a good cooking yield, fibre content, sensory acceptability and textural properties can be prepared by using plum powder and apple pomace powder.

Community resilience decides a lot on a city's ability to withstand an external shock. It has evolved naturally from a bounce-back approach to a more robust and meaningful bounce-forward process. The study explores gaps found in community resilience and finds that criteria specific to different disasters are absent.

The study uses a multi-criteria decision analysis technique, fuzzy Delphi, to select criteria. Derivation of the initial list of criteria was from a pilot study, a focus group discussion and other literature studies which was followed by the fuzzy Delphi survey.

After two rounds of fuzzy Delphi analysis, the consensus among 65 experts resulted in selecting 125 sub-sub-criteria within seven criteria. Findings show that many criteria previously not discussed in other pieces of literature project high fuzzy scores such as “availability of drinking water post-disaster” and “cracking down fake news spreaders by the police”. In addition, positive cooperation between political and religious institutions have proven to expedite disaster recovery.

The future scope also includes weighing the selected criteria using analytical hierarchy process (AHP).

Policymakers in the disaster management domain can use the study findings in implementing effective disaster mitigation strategies.

The selection of criteria is based on the community resilience shown by the Kerala community during the floods of 2018 and 2019 (in Kerala). Measures demonstrated by the community need to be studied, which will help foster disaster mitigation better in future scenarios.