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1 – 10 of over 1000The tax evasion phenomenon affects the economic systems of European countries in different ways. The literature shows that individuals provide biased information both to…
Abstract
The tax evasion phenomenon affects the economic systems of European countries in different ways. The literature shows that individuals provide biased information both to administrative agencies and household surveys. The effects of tax evasion could thus influence the income inequality computed in official statistics.
In this paper, I investigate whether tax evasion generates a bias when inequality indices are computed using household survey data. To achieve this, I apply a parametric model of the Dagum type (three parameters) on the gross personal income of 27 European countries, distinguishing between the self-employed and employees. Subsequently, the parameters computed in the model are used as dependent variables in seemingly unrelated regressions.
I find that for the self-employed, tax evasion tends to reduce inequality as measured by regular wage statistics. Thus, the results reveal that tax evasion distorts inequality indices, generating an underground inequality.
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Désiré Avom, Nesta Ntsame Ovono and Emmanuel Ongo Nkoa
This study aims to analyze the effects of natural resource rents on income inequality.
Abstract
Purpose
This study aims to analyze the effects of natural resource rents on income inequality.
Design/methodology/approach
This study uses a panel quantile regression (QR) approach for 42 Sub-Saharan African (SSA) countries over the period 1998–2018.
Findings
The results show that natural resource rents have a negative and statistically significant effect on income inequality. Regarding the types of resources, the results show that coal rents increase inequality, while forestry and oil rents reduce income inequality. The results also show that the effects of mining and gas rents vary along the income inequality distribution. Finally, the results reveal a negative and significant effect of natural resource rents on income inequality in all sub-regions except Southern Africa.
Practical implications
The results suggest that the SSA Governments should intensify the implementation of income redistribution policies such as family allowances to poor families with multiple children and public sector job creation. SSA policymakers should also increase access to electricity, and internet, and allocate a portion of oil revenues to create an intergenerational sovereign wealth fund.
Originality/value
First, few studies have analyzed the effects of various types of natural resource rents on income inequality. To this end, this study used the QR method to examine the impact of natural resource rents on inequality, by laying emphasis on various types of natural resources. This study takes into account the likely heterogeneity across countries that may exist when considering a sample such as SSA countries, by examining the effects in the different sub-regions that make up this part of Africa (Central Africa, West Africa, Southern Africa and East Africa).
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Jenine Beekhuyzen, Liisa von Hellens and Sue Nielsen
This paper aims to investigate the rules and rituals for joining and operating within underground music file sharing communities as well as the members' motivations for joining.
Abstract
Purpose
This paper aims to investigate the rules and rituals for joining and operating within underground music file sharing communities as well as the members' motivations for joining.
Design/methodology/approach
Actor‐network theory is combined with an ethnographic methodology to explore the structure, technology and rules of these communities from an actor‐oriented, member perspective. Empirical data include in‐depth interviews with three file sharers, and participant‐observations for 120 days within an online community.
Findings
The paper provides an increased understanding of the structured and orderly nature of underground music file sharing communities and the perceived importance of strong rules and rituals for membership. Many communities use the same open‐source software.
Research limitations/implications
Only a small number of file sharers (three) were interviewed. However they provide rich insights into this under‐researched topic.
Practical implications
An understanding of these sophisticated underground file sharing communities assists the further development of legitimate online music systems to appeal to the large number of individuals involved in music file sharing communities.
Social implications
This paper provides an understanding of the practices within a subculture that is currently regarded as deviant and illegal, and contributes to the discussion and policy formulation on file sharing.
Originality/value
This study is the only known ethnography investigating underground music file sharing communities. These communities have not been systematically studied previously and the paper addresses this lack of research literature. This study is also novel as it applies actor‐network theory to a context to which it has not previously been applied.
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Folorunsho M. Ajide and James Temitope Dada
Energy poverty is a global phenomenon, but its prevalence is enormous in most African countries, with a potential impact on quality of life. This study aims to investigate the…
Abstract
Purpose
Energy poverty is a global phenomenon, but its prevalence is enormous in most African countries, with a potential impact on quality of life. This study aims to investigate the impact of energy poverty on the shadow economy.
Design/methodology/approach
The study uses panel data from 45 countries in Africa over a period of 1996–2018. Using panel cointegrating regression and panel vector auto-regression model in the generalized method of moments technique.
Findings
This study provides that energy poverty deepens the size of the shadow economy in Africa. It also documents that there is a bidirectional causality between shadow economy and energy poverty. Therefore, the two variables can predict each other.
Practical implications
The study suggests that lack of access to clean and modern energy services contributes to the depth of the shadow economy in Africa. African authorities are advised to strengthen rural and urban electrification initiatives by providing adequate energy infrastructure so as to reduce the level of energy poverty in the region. To ensure energy sustainability delivery, the study proposes that the creation of national and local capacities would be the most effective manner to guarantee energy accessibility and affordability. Also, priorities should be given to the local capital mobilization and energy subsidies for the energy poor. Energy literacy may also contribute to the sustainability and the usage of modern energy sources in Africa.
Originality/value
Previous studies reveal that income inequality contributes to the large size of shadow economy in developing economies. However, none of these studies analyzed the role of energy poverty and its implications for underground economic operations. Inadequate access to modern energy sources is likely to deepen the prevalence of informality in developing nations. Based on this, this study provides fresh evidence on the implications of energy deprivation on the shadow economy in Africa using a heterogeneous panel econometric framework. The study contributes to the literature by advocating that the provision of affordable modern energy sources for rural and urban settlements, and the creation of good energy infrastructure for the firms in the formal economy would not only improve the quality of life but also important to discourage underground economic operations in developing economies.
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Ben Hutcherson and Ross Haenfler
While authenticity, gender, and genre have all been studied in relation to music, the links between the three are underdeveloped theoretically. Specifically, the ongoing gendered…
Abstract
While authenticity, gender, and genre have all been studied in relation to music, the links between the three are underdeveloped theoretically. Specifically, the ongoing gendered process of constructing authenticity and the role of gendered authenticity in the creation and articulation of new musical genres remain fairly unexplored. In particular, more work is necessary to explain the role of gender in the emergence of new subgenres, in the ongoing maintenance of genre boundaries, and in fans' identity work as they construct “authentic” participation in “underground” scenes. In this paper, we examine genre as a gendered process in the Extreme Metal (EM) music scene, a popular subgenre of heavy metal. We explore several gendered dimensions of the EM genre, including the music (instrumentation, vocal style, lyrics, record covers, merchandise), live performance (gender distribution and arrangement, moshing/dancing, audience/crowd interaction), and embodied genre performance (fashion, hair style, makeup). We conclude by suggesting that the construction of new subgenres is, in part, a process of reestablishing and valorizing masculine traits, denigrating feminine traits, and connecting such traits to authenticity, thereby perpetuating gender inequality and hegemonic masculinities.
This paper aims to examine the interaction between formal and informal organisation of work inside the pit, with reference to the informal working or coping strategy of “making a…
Abstract
Purpose
This paper aims to examine the interaction between formal and informal organisation of work inside the pit, with reference to the informal working or coping strategy of “making a plan” (planisa).
Design/methodology/approach
The research for this paper was ethnographic in nature and the participant observation was the main research technique used in the field.
Findings
The underground gold miners make a plan or engage in planisa to offset the production bottlenecks which affected their capacity to achieve their production targets and increase their bonus earnings. They “get on and get by” underground in order to cope with organisational constraints and management inefficiencies.
Originality/value
The paper highlights the limits of formal organisation of work and the significance of gold miners’ informal work strategy of making a plan (planisa) as an existing and alternative working practice that shapes their subjective orientation, agency and resilience to work structures and managerial strategies. Any strategy designed to improve the health, safety and productivity of underground miners must recognise, elaborate and systematically articulate the workplace culture of planisa as an existing work practice in the day‐to‐day running of the production process down the mine.
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Dinesh Sivaguru and Kamal Tilakasiri
The purpose of the study is to examine the available literature to comprehend what the underground banking system is, for what purposes this method is used and how policymakers…
Abstract
Purpose
The purpose of the study is to examine the available literature to comprehend what the underground banking system is, for what purposes this method is used and how policymakers should proceed to address this issue.
Design/methodology/approach
The approach involved conducting this study and combining it with a critical analysis of the available literature as well as the available historical data. The sources the study has explored include government documents, public hearings, academic articles, case studies and articles available on the internet.
Findings
The study revealed prevention of illegal proceeds is critical, still regulating one entity, is a phenomenon of Boyle’s law, “squeezing the balloon”. If one end of the balloon is squeezed, making the volume smaller, the pressure inside increases, making the un-squeezed part of the balloon expand out. The real issue is not how criminals transfer their illegal earnings; it is the criminals themselves. Hence, the policy decision on this issue needs to be carefully considered.
Research limitations/implications
Due to the complexity of the operating system of Undiyal, this study had a number of limitations, as do many others. Firstly, there are no records of the Undiyal agents or the volumes of transactions publicly available. However, comprehending the scope of the underground operation that exists in the country is quite difficult.
Practical implications
The study contributes to the academic researchers grasping what type of future research should be focused on in this area according to the study.
Social implications
From the point of view of its practical application, the study seeks to resolve social issues that the middle-class population experiences on a daily basis and that have a huge and adverse impact on GDP.
Originality/value
To the best of the authors’ knowledge, this is an original contribution.
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Joseph Bosco, Lucia Huwy-Min Liu and Matthew West
A little-known “lottery fever” has spread to many parts of rural China over the past 10 years. This is driven by participation in underground lotteries with local bookies. It is…
Abstract
A little-known “lottery fever” has spread to many parts of rural China over the past 10 years. This is driven by participation in underground lotteries with local bookies. It is called liuhecai, which is the name of the Hong Kong lottery, and is based on guessing the bonus number of the Hong Kong Mark Six lottery. Such lotteries are illegal, but are an open secret. This chapter seeks to understand the meaning of this apparently irrational lottery fever: why people participate in it, why they believe the conspiracy theory that it is rigged (and yet still participate), and why similar lotteries have emerged in both capitalist Taiwan and post-socialist China at this particular time.
Lisa Ringblom and Maria Johansson
This study aims to deepen the understanding of inequality regimes in male-dominated industries, specifically in Swedish forestry and mining, by exploring how conceptions of…
Abstract
Purpose
This study aims to deepen the understanding of inequality regimes in male-dominated industries, specifically in Swedish forestry and mining, by exploring how conceptions of gender, class and place are articulated and intertwined when doing gender equality in these organizations.
Design/methodology/approach
The article draws on empirical material from four research and development projects inspired by a feminist action research methodology.
Findings
This paper shows how gender equality works in these male-dominated organizations simultaneously constructing gender, class and place. When men are at the focal point of gender equality, our empirical findings suggest that blue-collar workers in rural areas are described as “being the problem” for gender inequality in these organizations. Addressing specific groups such as women or blue-collar workers in rural areas is not enough to challenge the inequality regimes that exist in these organizations, since a unilateral focus on certain groups leads to skewed problem formulations.
Originality/value
Research on gender equality work and its relation to intersectionality in male-dominated industries is limited, and by focusing on men and masculinities, this paper contributes to knowledge concerning gender equality in male-dominated industrial organizations.
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