Studies in Comparative International Development最新文献

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Harmony or Cacophony? A Disaggregated Analysis of Aid Fragmentation 和谐还是仙人掌?援助碎片化的分解分析
IF 2.7 2区 社会学
Studies in Comparative International Development Pub Date : 2023-04-13 DOI: 10.1007/s12116-023-09386-z
R. Carlitz, Sebastian Ziaja
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引用次数: 0
Between Scylla and Charybdis: Land Reform and Local Agents Under the Chinese Communist Regime 在“锡拉”和“卡律布狄斯”之间:中国共产党政权下的土地改革和地方代理人
IF 2.7 2区 社会学
Studies in Comparative International Development Pub Date : 2023-04-01 DOI: 10.1007/s12116-023-09393-0
K. Luo
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引用次数: 0
Fairness and Tax Morale in Developing Countries. 发展中国家的公平与税收道德。
IF 2.7 2区 社会学
Studies in Comparative International Development Pub Date : 2023-03-31 DOI: 10.1007/s12116-023-09394-z
Néstor Castañeda
{"title":"Fairness and Tax Morale in Developing Countries.","authors":"Néstor Castañeda","doi":"10.1007/s12116-023-09394-z","DOIUrl":"10.1007/s12116-023-09394-z","url":null,"abstract":"<p><p>This paper investigates the relationship between individuals' attitudes towards fairness and their views about tax compliance in developing countries. It argues that individuals' attitudes regarding fairness shape their views about paying taxes and their ethical stances regarding tax evasion. Using survey data for 18 major cities in Latin America, we find that individuals who are highly sensitive to fairness are less likely to consider paying taxes as a civic duty and more likely to justify tax evasion. These attitudes toward tax compliance are not inelastic. We also find evidence that individualst argues about reciprocity and merit mediate the effect of fairness on personal views about tax compliance. Finally, this paper shows that the heuristics people use to explain their position in the income distribution make them sensitive to inequality, and it affects their tax morale. These findings help us better understand the concept of reciprocity and provide valuable lessons on the urgent task of expanding fiscal capacity to promote economic growth and inequality in developing countries.</p>","PeriodicalId":47488,"journal":{"name":"Studies in Comparative International Development","volume":" ","pages":"1-25"},"PeriodicalIF":2.7,"publicationDate":"2023-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://www.ncbi.nlm.nih.gov/pmc/articles/PMC10064621/pdf/","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"9706598","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"RegionCategory":"社会学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
Remittances and Revenue in Latin America, 1990-2017. 1990-2017年拉丁美洲的汇款和收入。
IF 2.7 2区 社会学
Studies in Comparative International Development Pub Date : 2023-03-23 DOI: 10.1007/s12116-023-09390-3
Michael D Tyburski
{"title":"Remittances and Revenue in Latin America, 1990-2017.","authors":"Michael D Tyburski","doi":"10.1007/s12116-023-09390-3","DOIUrl":"10.1007/s12116-023-09390-3","url":null,"abstract":"<p><p>Do international remittances increase government tax income in developing economies? This study investigates remittances' relationship to revenue within Latin American countries. The author builds on recent micro-level research by conceptualizing households with remittances as a transnational dispersed interest group in the political economy of taxation. Remittances increase recipients' wealth and decouple their well-being from domestic economic processes. Together, these effects suggest that remittances generate tax preferences that align more closely with promarket tax policies offered by the political right while decreasing the value of social protection expenditures. The author hypothesizes that these effects lead remittances to boost tax revenue when the right governs, but not the left. However, shifts to the left limit remittances' effect on revenue by decreasing income from direct taxes on wealth. Results from time-series error correction models, an event-study analysis, and twostage least squares models support these expectations.</p><p><strong>Supplementary information: </strong>The online version contains supplementary material available at 10.1007/s12116-023-09390-3.</p>","PeriodicalId":47488,"journal":{"name":"Studies in Comparative International Development","volume":" ","pages":"1-26"},"PeriodicalIF":2.7,"publicationDate":"2023-03-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://www.ncbi.nlm.nih.gov/pmc/articles/PMC10034909/pdf/","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"9692292","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"RegionCategory":"社会学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
Post-neoliberal Populism in Latin America and Eastern Europe: Recognizing Family Resemblance 拉丁美洲和东欧的后新自由主义民粹主义:认识到家族相似性
IF 2.7 2区 社会学
Studies in Comparative International Development Pub Date : 2023-03-21 DOI: 10.1007/s12116-023-09384-1
Binio S. Binev
{"title":"Post-neoliberal Populism in Latin America and Eastern Europe: Recognizing Family Resemblance","authors":"Binio S. Binev","doi":"10.1007/s12116-023-09384-1","DOIUrl":"https://doi.org/10.1007/s12116-023-09384-1","url":null,"abstract":"","PeriodicalId":47488,"journal":{"name":"Studies in Comparative International Development","volume":" ","pages":""},"PeriodicalIF":2.7,"publicationDate":"2023-03-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46743137","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"RegionCategory":"社会学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
Resilience to Shrinking as a Catch-Up Strategy: a Comparison of Brazil and Indonesia, 1964–2019 作为追赶战略的收缩复原力:1964-2019年巴西和印度尼西亚的比较
IF 2.7 2区 社会学
Studies in Comparative International Development Pub Date : 2023-03-17 DOI: 10.1007/s12116-023-09392-1
T. Axelsson, Igor Martins
{"title":"Resilience to Shrinking as a Catch-Up Strategy: a Comparison of Brazil and Indonesia, 1964–2019","authors":"T. Axelsson, Igor Martins","doi":"10.1007/s12116-023-09392-1","DOIUrl":"https://doi.org/10.1007/s12116-023-09392-1","url":null,"abstract":"","PeriodicalId":47488,"journal":{"name":"Studies in Comparative International Development","volume":" ","pages":"1-26"},"PeriodicalIF":2.7,"publicationDate":"2023-03-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44859002","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"RegionCategory":"社会学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Routine Problems: Movement Party Institutionalization and the Case of Taiwan’s New Power Party 常规问题:运动党的制度化与台湾新力量党的案例
IF 2.7 2区 社会学
Studies in Comparative International Development Pub Date : 2023-03-15 DOI: 10.1007/s12116-023-09388-x
Lev Nachman
{"title":"Routine Problems: Movement Party Institutionalization and the Case of Taiwan’s New Power Party","authors":"Lev Nachman","doi":"10.1007/s12116-023-09388-x","DOIUrl":"https://doi.org/10.1007/s12116-023-09388-x","url":null,"abstract":"","PeriodicalId":47488,"journal":{"name":"Studies in Comparative International Development","volume":"1 1","pages":"1-20"},"PeriodicalIF":2.7,"publicationDate":"2023-03-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45039275","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"RegionCategory":"社会学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 2
The Electoral Legacies of Civil War Violence: Theory and Evidence from a Maoist-affected State in India 内战暴力的选举遗产:来自印度一个受毛主义影响的国家的理论和证据
IF 2.7 2区 社会学
Studies in Comparative International Development Pub Date : 2023-02-18 DOI: 10.1007/s12116-023-09389-w
Subhasis Ray, Suman Nath
{"title":"The Electoral Legacies of Civil War Violence: Theory and Evidence from a Maoist-affected State in India","authors":"Subhasis Ray, Suman Nath","doi":"10.1007/s12116-023-09389-w","DOIUrl":"https://doi.org/10.1007/s12116-023-09389-w","url":null,"abstract":"","PeriodicalId":47488,"journal":{"name":"Studies in Comparative International Development","volume":"1 1","pages":"1-31"},"PeriodicalIF":2.7,"publicationDate":"2023-02-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44605523","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"RegionCategory":"社会学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Can Partial Growth Coalitions Build Pathways Out of the Middle-Income Trap? The Case of Querétaro, México 部分增长联盟能否走出中等收入陷阱?墨西哥克雷塔罗案
IF 2.7 2区 社会学
Studies in Comparative International Development Pub Date : 2023-02-10 DOI: 10.1007/s12116-023-09385-0
A. Fuentes, S. Pipkin
{"title":"Can Partial Growth Coalitions Build Pathways Out of the Middle-Income Trap? The Case of Querétaro, México","authors":"A. Fuentes, S. Pipkin","doi":"10.1007/s12116-023-09385-0","DOIUrl":"https://doi.org/10.1007/s12116-023-09385-0","url":null,"abstract":"","PeriodicalId":47488,"journal":{"name":"Studies in Comparative International Development","volume":" ","pages":"1-31"},"PeriodicalIF":2.7,"publicationDate":"2023-02-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45543414","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"RegionCategory":"社会学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
The Fiscal Logic of Responsiveness: Public Finance, Elections, and Public Goods Provision in Rural China 响应性的财政逻辑:中国农村的公共财政、选举与公共产品供给
IF 2.7 2区 社会学
Studies in Comparative International Development Pub Date : 2023-02-08 DOI: 10.1007/s12116-023-09383-2
Z. Lei
{"title":"The Fiscal Logic of Responsiveness: Public Finance, Elections, and Public Goods Provision in Rural China","authors":"Z. Lei","doi":"10.1007/s12116-023-09383-2","DOIUrl":"https://doi.org/10.1007/s12116-023-09383-2","url":null,"abstract":"","PeriodicalId":47488,"journal":{"name":"Studies in Comparative International Development","volume":"1 1","pages":"1-26"},"PeriodicalIF":2.7,"publicationDate":"2023-02-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43379820","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"RegionCategory":"社会学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
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