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This paper examines the short- and long-run effects of foreign direct investment (FDI) on tax revenue in Ghana.

The paper adopts the autoregressive distributed lag approach to estimate FDI’s long-run and short-run effects on tax revenue. The study uses time-series data from 1983 to 2019 for Ghana, mainly obtained from The Bank of Ghana, the World Bank and the IMF.

The results show that, in the short-run, FDI has no significant effect on direct tax revenue and total tax revenue but significantly hurts indirect tax revenue. In the long run, however, the results show that FDI has significant positive effects on indirect tax revenue and total tax revenue but no significant effect on direct tax revenue.

Empirical studies often fail to analyse the short-run and long-run effects of FDI on tax revenue. This study contributes to the mixed literature by analysing the short-run and long-run effects of FDI on tax revenue in an emerging market context. Additionally, this study employs three tax revenue measures in analysing the nexus.

This in-depth case study examined the mentor's role in mediating a culturally diverse community of student teachers-as-learners in the context of practice teaching in university teacher education in Israel. Specifically, it explored how the mentor's response to cultural aspects of learning to teach shaped the group's learning environment.

Data collection included 23 video-recorded meetings of the learning community and semi-structured interviews with all four participants.

Findings proposed six actions of the mentor that aimed at promoting an empathetic and supportive learning environment that encouraged collaborative talk around culturally diverse issues that surfaced during practice teaching. Implications for teacher education programs are presented and discussed.

The study offers a practical framework of tools (or mentor actions) that can help mentors to promote social interactions in culturally diverse mentoring conversational settings.

The study identified six actions that can serve as tools in mediating sensitive discourse to issues of diversity in communities of culturally diverse learners.

We examine the relationships between clients’ level of coaching readiness and trust in their executive coach and increases to both personal learning improved work performance. Distance relationships, the setting for this study, epitomize the norms of the New World of Work (NWoW), but also provide particular challenges for building trust and recognizing similarities between client and coach.

This study investigates distance coaching relationships in matched-pairs, longitudinal investigation of formal executive coaching.

Results support the proposed moderated mediation path. Findings reveal that both coaches’ perceptions of client readiness for coaching and client trust in coach each predict both client personal skill development and performance improvement.

While important toward gaining a better understanding of the relational functioning of distance coaching relationships, inclusion of only distance relationships may truncate the generalizability of our findings.

The study’s findings have practical implications for organizations that invest in executive coaching with regard to the importance of evaluating the candidates' readiness for coaching before the assignment, trust-building throughout distance coaching relationships and perceptions of similarity on client coaching outcomes.

Distance relationships, the setting for this study, provide particular challenges for building trust and recognizing similarities between client and coach and the current investigation points to the relevance of these relational mechanisms to client outcomes. In so doing, this study explores how perceptions of deep-level similarity between a coach and client may serve as moderators of these relationships.

The purpose of this article is to challenge the balanced budget practices of U.S. state governments and offer alternatives that may lead to better fiscal, economic and policy outcomes. We contend that the norm of balance may be leading U.S. states to make fiscal decisions that result in less-than-ideal outcomes, especially during economic downturns.

This is a normative article. We examine the scholarly evidence regarding balanced budget practices to assess the appropriateness of balanced budget norms. We also examine the fiscal rules followed by Eurozone countries to draw potential lessons for U.S. states.

We conclude that state governments should move away from strict norms of budget balance and seek more flexible approaches. We suggest that instead of following strict rules and norms of balance, U.S. states should consider implementing escape clauses, debt and deficit ceilings, and fiscal councils. We also suggest that the Federal Reserve be open to lending directly to states during fiscal crises to ensure that states have access to affordable credit.

The balanced budget norm has become ingrained in U.S. state budgeting practices, so much so that public officials and scholars alike rarely question it. The novel contribution of our article is to question this practice in a systematic way and propose alternative approaches.

This study aims to re-examine the corruption and sustainable development nexus in Africa and offer a contemporary analytical review and analysis of that relationship in the region.

Drawing on the available and accessible relevant data from credible sources, this work quantifies, outlines and analyses the nexus between corruption and sustainable development, as it applies primarily to sub-Saharan Africa. It uses the relevant disaggregated data and also complements that with the results of reliable empirical studies to further cross-reference and demonstrate the corruption and sustainable development nexus.

It is shown that corruption in Africa continues to be negatively associated with sustainable development objectives and that, in turn, will continue to affect the continent’s progress in achieving sustainable development. Undoubtedly, corruption is very damaging to economies across all nations and regions. However, in Africa, this impact on sustainable development has been particularly severe and ongoing. Consequently, the views expressed several decades ago of corruption being able to grease the wheels and potentially contribute to economic development is not valid and, in fact, has been severally discredited over the years.

The main value of the paper is the insights it provides, and with cross-reference to the empirical literature and time series data, on the corruption and sustainable development nexus in Africa.

The phenomenon of student mobility in higher education is influenced by several factors, including the infrastructure provided by institutions in different countries as student support services. These student support services play a pivotal role in fostering students’ adaptability within a new environment, thereby significantly impacting their academic performance and social integration. The study focuses on international students in Uganda and investigates how student support services (as part of institutional infrastructure) support students’ adaptability. Based on Leask’s conceptual model of internationalisation, the study reveals that the presence of such services is essential; in addition, the need to provide newly arriving students with orientation is crucial for them to effectively navigate their surroundings. Offices dedicated to international students are also instrumental in facilitating the students’ orientation and settling-in process and they enhance their overall experience. By recognising the significance of both student support services and orientation, education institutions can create a more conducive and supportive environment for international students, ultimately enriching their academic journey and social interactions.

Inflation and federal monetary efforts to control it with interest rate hikes have very real and overwhelmingly negative consequences on US local governments following the onset of COVID-19. This study explores the post-pandemic inflationary environment of US local governments; examines the impacts of inflation and high interest rates on local government revenue, operating costs, capital costs, and debt service; reviews local government inflation management strategies, including the use of intergovernmental revenue; and assesses ongoing threats to local government financial health and financial resilience.

This study uses trend and literature analysis to comment on current issues local governments face.

The study finds that the growth of property values and resulting stability of property tax revenue has been important to local government revenues; that local governments bear very real burdens as operating and capital costs increase; and that the combination of high inflation and interest rates affects local government debt issuance by negatively affecting credit quality and interest costs, leading to municipal market contraction. Local governments have benefitted tremendously from intergovernmental revenue, but would be ill-advised to rely on it.

Vulnerabilities owing from revenue mismatch with the economy; inadequate affordable housing, inequality, and social issues; a changing workforce and tight labor market; climate change; and federal fiscal contraction—all of which are exacerbated by high inflation and interest rates—require local governments to act strategically, boldly and collaboratively to achieve fiscal health and financial resilience, and to realize positive returns of investments in people and capital.

This work is unique in addressing the post-pandemic impact of inflation and interest rates on local governments.