Quality Of Public Goods Research Articles

The impact of tax reforms on human development index: Literature review approach

AbstractHuman development is an important variable in entrepreneurial activities at all levels both nationally and internationally. In any country, the meaning of human development, which is associated with progressiveness in people's life status, is to be evaluated based on people's livelihood. The government is the core institution responsible for human development in any country through financing, coordinating, and supervising different human development projects. Such development projects include the provision of quality public goods and services such as health, education, housing, and other welfare schemes; all necessary infrastructures relating to the provision of such services like schools and hospitals; and respective experts to facilitate such services like teachers, doctors, and nurses, etc. Tax is regarded as an important tool for governments not only for revenue generation but also for achieving various social and economic reforms for individuals and the economy as a whole, both in developed and developing countries. Most of the current economic discussions from the country level to the international level are about human development, with taxation as the main tool. Thus, economic reforms including tax policies are also made for poverty reduction and other purposes. Among policies include progressive taxation and credit approach; establishment of specific taxes and specific revenue pools for improving human development and reducing inequality; and eliminating tax exemption and reliefs in fighting against poverty.

Endogenous timing and income inequality in the voluntary provision of public goods: Theory and experiment

AbstractThis study theoretically and experimentally investigates the effects of income inequality on donors' decisions regarding timing choices and contributions to public goods when contribution timing is endogenously chosen by contributors. To this end, we use the conventional voluntary provision models of Warr (1983) and Bergstrom, Blume and Varian (1986), with Cobb–Douglas preferences augmented with a two‐stage game of Hamilton and Slutsky (1990). The following results were obtained and experimentally confirmed. First, when the distribution of income is extremely unequal, donors are indifferent between the simultaneous and sequential moves in the contribution game. Second, as income inequality is decreased, the simultaneous‐move contribution game is likely to emerge because every donor prefers to act as a leader. Nevertheless, a higher‐income donor may also prefer to act as a follower without specific social preferences and uncertainty regarding the quality of public goods. Third, most theoretical predictions regarding timing decisions are supported in our laboratory experiment, provided that the participants had enough time to learn the consequences of their timing choices.

Reciprocity in Corporate Tax Compliance—Evidence from Ozone Pollution

ABSTRACTIn a tax—public goods reciprocity framework between citizens and the state, managers view taxes as a payment to the government in exchange for public goods, and hence they adjust their willingness to pay taxes as public good quality changes. We show that corporate tax planning intensity increases with ground‐level ozone pollution. Revisions in ozone pollution regulations cause counties that failed the revised and more stringent standards to reduce ozone pollution. Consequently, firms headquartered in these counties reduced corporate tax planning intensity relative to firms in other counties. The ozone‐tax link varies in the predicted directions with public attention to pollution, potential welfare loss due to ozone, managers’ stakeholder orientation, taxpayers’ polluting status, political preferences, and civic norms. We also find consistent results for Superfund cleanups of hazardous waste sites. Our research sheds light on reciprocity as a potential mechanism influencing corporate tax compliance.

Transformation of Partnership Relations of the Transport Infrastructure Complex

The importance of economic and legal regulation of transport infrastructure by the state is due to the need to preserve and improve the quality of public goods. One of the most important components of the national economy is the railway transport infrastructure, which forms, first of all, the conditions for the functioning of the economy as a whole, as well as ensuring the level of public goods in accordance with the necessary dynamics of natural reproduction of labor resources. The situation at the current level and prospects of structural inflation caused by the macroeconomic role of the infrastructural complex of the economy is problematic at the moment. The basic theory of this study was the results of the Chicago School of Economics of Industrial Economics, which formed the basis for grouping goods and services on a private-public basis. Based on the analysis of scientific discussions on the essence of public goods, the provision on the need for state regulatory impacts on the infrastructure complex in the Russian Federation is given. The connection of infrastructure to economic growth and the quality of people's lives is shown. Based on the analysis of scientific discussions on the essence of public goods, the provision on the need for state regulatory impacts on the infrastructure complex in the Russian Federation is given. The connection of infrastructure to economic growth and the quality of people's lives is shown. The results of the research presented in the article summarize the author's ideas about the transformation of the relationship of the transport infrastructure complex with the main business partners, providing the required level of stability of the entire national economic complex on the basis of the sufficiency of the provision of transport services. The article formulates a scientific hypothesis about the prerequisites and essence of the transformation of partnerships in the infrastructure segment of the public goods market in the Russian Federation.

The Effects of Urban Living Conditions on Subjective Well-Being: The Case of German Foreign Service Employees

In an increasingly urbanized world, understanding the determinants of urban well-being will continue to grow in importance. Although the effects of different indicators of living conditions on well-being have been widely studied individually, little is known about their relative impact when examined jointly. In this study, we use a unique multi-source dataset that allows us to investigate the effect and relative importance of a variety of subjectively and objectively assessed aspects of urban living conditions on the subjective well-being (SWB) of German Foreign Service expatriates. The study captures living conditions in metropolises around the world at different stages of development, and assesses living conditions in a culturally comparably homogeneous set of participants, thus being potentially less confounded with cultural differences. Using linear regression and dominance analysis, we find that ‘quality of and access to nature’ (i.e., green space), ‘quality of housing’, and ‘quality of public goods’ (i.e., water, air, and sewage systems) have the strongest associations with SWB. Subjectively rated characteristics show stronger associations with SWB than externally assessed characteristics. Additionally, we examine whether the size of a city or the level of development of a country has an effect on SWB. Both living in a megacity (≥ 10 million inhabitants) and a lower development status have negative effects on SWB. However, these effects disappear when the various indicators of living conditions are controlled for. Our findings can inform organisations sending employees abroad as well as urban planners seeking to improve their policies and decision-making.

Mining revenues and quality of public goods in sub‐Saharan Africa

AbstractIn this paper, we investigate the impact of public mining revenues on perception indicators of public goods quality in five mining countries that have recently experienced a boom in their government revenues: Burkina Faso, Ghana, D.R. Congo, Tanzania and Zambia. The effect of the tax revenue boom is identified using a difference‐in‐differences estimation. Our estimations indicate that people living in mining regions have a sense of structural disadvantage in terms of the provision of public goods; however, this perception is pro‐cyclical in the presence of revenue booms/busts. Our results hold even after taking into account the possible endogeneity of our measure of resource revenue.

The impact of ethnic fractionalisation on labor productivity: Does firm size matter?

AbstractEthnic fractionalisation has both positive and negative consequences. We contend that the positive effects of skill complementarity in the production process apply to large firms. Because small businesses rely more on public goods and have less access to institutions, the negative effects of lower quality public goods and higher transaction costs have a greater impact on them. Consistent with this viewpoint, we find that larger firm size significantly mitigates the negative impact of higher ethnic fractionalisation on the level and growth rate of labor productivity in manufacturing firms across 84 developing countries. Evidence on the potential mechanisms is provided.

New Public Transportation Infrastructure and Tax Delinquency in Shrinking Cities: The Case of Detroit

Fiscal stress is a common condition in shrinking cities such as Detroit. Among the contributing factors, property tax delinquency is a significant consideration due to the unwillingness or inability to pay property taxes. The literature shows that improvement in the quality of public goods and services can increase tax compliance and strengthen the social contract between taxpayers and the local government. Nonetheless, this relationship is unclear in the context of low-income shrinking cities. This article estimates the effects of new publicly provided transportation infrastructure on property tax compliance in Detroit, Michigan. Specifically, we use the announcement of the Qline in Detroit. We compute the effects of the Qline announcement on tax delinquency behavior using a Spatial Difference-in-Difference approach. The results indicate that the announcement of the Qline had an economically and statistically significant impact on tax delinquency for properties within one mile of the nearest Qline station.

Income of the Local Public Treasury in Mexico

Own income for the local public treasury in Mexico must be more productive. One of its main characteristics is that in 2018 they financed 23 cents of each peso that was spent at the municipal level; while transfers contributed with 73 cents. On the other hand, the public debt contributed with 4 cents to the public spending of municipal governments. However, it was observed that property tax is not being well used, so it can generate more benefits if it is put to work in favor of providing quality public goods and services for the residents who live in the municipal space. Under the current fiscal coordination scheme, transfers will continue to be the most important resource for this level of government, but it is necessary that the level of property tax collection reaches at least one point of GDP for the next decade.

STRATEGIC MANAGEMENT CULTURE in UNIVERCITIES: AN ANALYSİS of SOME UNIVERCITIES in URAP TURKEY RANKING 2021-2022

Today, the development and change in many fields have a great impact on the management of enterprises.. Responding to the change in development and increasing competition in the globalized world has led to the need for strategic management of companies instead of the traditional management style. Therefore, strategic planning has become a necessity in companies. With the strategic plans they create to achieve the ultimate goals of the company in the future, they can better evaluate both their existing and potential resources. In Turkey, the principle of creating a strategic plan and adhering to that plan was introduced for all public administrations in 2003. While strategic management in public enterprises generally focuses on the quality of public goods and services, in the private sector the focus is on profit maximization. In this study, two state universities that are at the beginning and end of Turkey's URAP (College Ranking by Academic Performance) 2021-2022 were selected as samples. In this context, the study analysed Hacettepe University, Middle East Technical University, Batman University and Siirt University, which are in URAP ranking. The aim of the study is to compare and interpret the strategic plans of these universities, which are considered as public enterprises, by converting the qualitative data into quantitative data using the content analysis method. In particular, the terms used in the context of strategic management; strategic management, effectiveness, efficacy, efficiency, accountability, transparency, performance, participative management, governance, total quality management, localization, SWOT analysis, portfolio analysis, cost-benefit analysis, risk analysis, value chain analysis, supply chain management, benchmarking, outsourcing, corporate scorecard, learning organization, downsizing, corporate engineering, scenario analysis a frequency analysis of concepts such as was performed. It is expected that the results obtained will provide a forecast especially universities and also private and public institutions/organizations

Integridad y transparencia en la contratación pública como una herramienta de eficacia y eficiencia en la gestión pública pos-COVID

This work addresses the new realities of public procurement in the scenario marked by the COVID-19 pandemic, where the instrumental nature of public procurement to provide citizens with quality public goods and services takes the spotlight. Procurement is presented as one of the driving forces for the implementation of recovery and transformation projects in the countries, through different public policies and programs such as the EU Next Generation Funds. Therefore, as analyzed in this document, it will be necessary to maximize integrity and transparency in the different procurement procedures in pursuit of greater effectiveness and efficiency in public management aligned with the Sustainable Development Goals and the 2030 Agenda. According to OECD, procurement is the area of greatest risk of public corruption. To approach the challenges posed, the paper is articulated around a series of proposals to characterize the efficiency model that is so necessary in procurement, given its instrumental nature in achieving the objectives of public policies. The dimension of digital transformation and digitization of procurement processes is analyzed, with the projection offered by the publication of training, in terms of social control and openness of procurement, through electronic channels and the possibilities arising in terms of analysis and massive data processing for effective accountability. It also takes into consideration the implementation of compliance techniques, such as post-pandemic integrity systems, which allow an integral management of ethics in public procurement, the reinforcement of institutional capacities in procurement, and the professionalization of public servants to ensure an effective rationalization of public expenditure and continuous improvement in the quality of public management. The analysis is completed with a proposal for the revision of integrity indicators, focusing on the phases before and after the bidding procedure, planning and execution as basic premises of the new model. The recovery model articulated in Europe, through the Recovery Mechanism with the Next Generation EU Funds, and the need to coordinate risk prevention and management mechanisms in its contracting, are exposes. In short, the study shows how the management of post-COVID public procurement should be more effective and efficient, avoiding the lack of transparency leading to market capture and inefficiencies due to lack of integrity. To this end, in a critical context such as the current one, transparent and integral procurement is presented as a key tool.

Corrupt from the Head Down: Human Rights Impacts of Political Favouritism in Public Procurement

Public procurement represents a significant part of the global economy and influencesthe nature and quality of public goods and services. Consequently, it has substantial direct and indirectlinks with the human rights of a wide array of rightsholders. However, public procurement systemsrarely reflect these links and remain resistant to calls on human rights integration from internationalorganizations and academic scholarship. While this divergence is often discussed, the root governance issues that create the gap between public procurement and human rights and contribute to the lackof progress remain relatively unexplored. This paper investigates a prevalent governance issue inpublic procurement – political favouritist corruption schemes – and their role in the paradoxical lackof progress in aligning public procurement systems with human rights requirements. Through theanalysis of primary and secondary sources, the paper demonstrates the links between such corruptpractices and prevalent human rights issues in public procurement. It argues that by underminingpublic procurement systems, political favouritism jeopardizes primary economic and secondarysocial objectives of procurement and brings about adverse human rights impacts. These impactsharm civil and political, as well as economic, social and cultural human rights in national contextsand obstruct the development at large. Moreover, this corrupt arrangement represents a roadblockfor promoting human rights integration in public procurement and, hence, hampers the progressfor the novel approach of the UN Guiding Principles on Business and Human Rights in general, andits provisions concerning the state-business nexus in particular. The paper concludes by outliningthe need for further interdisciplinary and empirical research which will explore this issue throughthe lens of business and human rights, and offer a systemic analysis of root causes, the state of playand potential solutions.

How can we improve air pollution? Try increasing trust first

AbstractEnvironmental policies are characterized by salient short-term costs and long-term benefits that are difficult to observe and to attribute to the government's efforts. These characteristics imply that citizens’ support for environmental policies is highly dependent on their trust in the government's capability to implement solutions and commitment to investments in those policies. Using novel survey data from Mexico City, we show that trust in the government is positively correlated with citizens’ willingness to support an additional tax approximately equal to a day's minimum wage to improve air quality and greater preference for government retention of revenues from fees collected from polluting firms. We find similar correlations using the perceived quality of public goods as a measure of government competence. These results provide evidence that mistrust can be an obstacle to better environmental outcomes.

Moderate immigration may promote a peak of cooperation among natives.

In a world of hardening borders, nations may deprive themselves of enjoying the benefits of cooperative immigrants. Here we analyze the effect of efficient cooperative immigrants on a population playing public goods games. We considered a population structured on a square lattice with individuals playing public goods games with their neighbors. The demographics are determined by stochastic birth, death, and migration. The strategies spread through imitation dynamics. Our model shows that cooperation among natives can emerge due to social contagion of good role-model agents that can provide better quality public goods. Only a small fraction of efficient cooperators, among immigrants, is enough to trigger cooperation across the native population. We see that native cooperation achieves its peak at moderate values of immigration rate. Such efficient immigrant cooperators act as nucleation centers for the growth of cooperative clusters, which eventually dominate defection.

‘No Time for Quality’: Mechanisms of Local Governance in Russia

How does centralisation affect public goods provision in Russian municipalities? Drawing on the evidence from 68 interviews with municipal elites in four Russian regions, we demonstrate that, first, centralisation through excessive regulation encourages the provision of a higher quantity of public goods but does not encourage their quality. Short time horizons and haste lower the quality of goods even further. Moreover, centralisation favours municipalities with higher state capacity. Finally, risk-averse behaviour by officials leads to a lower quality of public goods.

Public finance in postulates of economic schools: genesis of theories

The article aims to study the genesis of public finance theories in the context of social development due to the need to determine the role of the state in providing social services and the efficiency and quality of public goods. The need for research is generated by two aspects: the dependence of the state and vector of public finance development on the historical and political conditions of state development; the need to develop tools, institutions, and procedures in the context of expanding state participation in the provision of social services to the population. Theoretical aspects of determining public and private goods and their place in the theory of public finance are substantiated. The public and private goods are compared and their essential characteristics are revealed. The key features of public goods (non-competitiveness, non-exclusion, indivisibility) are highlighted. The article addresses the peculiarities of scientific approaches to the issue of financing the manufacture and providing public goods to representatives of various scientific schools and trends (classical political economy, fiscal exchange models, theory of economic sociodynamics, libertarian theory, institutional economic theory, new classical macroeconomics, etc). The experience of developed countries in the historical context clearly indicates that despite the diversity and differences of national economic models focusing on different schools of economic theory, there is a constant gradual strengthening of the role of the state in social development. Emphasis is placed on changing the role of the state in modern conditions of forming new priorities and implementing the Sustainable Development Goals that ensure the development of human capital and provide the population with quality public goods. The article substantiates that in modern conditions, the issues of social services efficiency as a guarantee of human capital development, their maximum proximity to consumers, the role of the state and public administration system in the social sphere, and balancing the public finance system in ensuring social and economic progress are increasingly relevant.

Пріоритети підвищення ефективності формування місцевих бюджетів

The article is aimed at substantiating the basic principles of the formation of local budgets for the medium term in the context of improving the efficiency of budget policy. An analysis of socio-demographic and economic indicators of territorial communities is carried out, determining that their consolidation has a positive effect on the optimization of the local budget expenditures. The efficiency of expenditures of local budgets of Central and Eastern Europe was evaluated on the basis of Musgrave criteria and the aggregated indicator of quality of public goods and services. The empirical analysis of the Gini index, consumer inflation, the volatility of economic growth and exchange rate, the level of GDP per capita, the pace of economic growth and unemployment for Ukraine indicate the urgent need to develop the institutional environment of budget policy and improve the budgetary architectonics. An evaluation of the efficiency of local budget expenditures was also carried out through a comparative analysis of the quality of services in the sphere of management, education, infrastructure of healthcare, which was based on international ratings and indicators. It is identified that the highest level of efficiency is provided in the Baltic states, Poland; Armenia and Georgia (due to low GDP expenditures); Belarus. The carried out analysis justifies the need for Ukraine to optimize the expenditure part of the budget in favor of such areas as healthcare and infrastructure. Practical recommendations for increasing the fiscal significance of tax revenues credited to local budgets and for expanding the fiscal space of territorial communities are substantiated. The provisions on optimization of the tax debt of local budgets are presented.

UNDERGROUND ECONOMY DALAM SEBUAH PERSPEKTIF

This article aims to describe the activities of underground economic actors. This article is a literature review of several empirical studies in Indonesia and the world in examining or resolving the impact of the existence of these economic activities. There are several terms used in each country from the underground economy, such as black economy, shadow economy and unofficial economy. Every country, both developed and developing countries, have experienced underground economic activity that continues to increase so that biased measurement often occurs, which is caused by indicators of underground economy that cannot be measured clearly and this economic activity can harm state revenues. The driving force of the underground economy is an increase in the tax burden (directly or indirectly), combined with labor market regulations and the quality of public goods and services, as well as properly measured economic conditions. The need for systematic oversight to reduce the number of corruption by providing convenience to the community through the E-Government program as a direction for the creation of Good Governance..

Сутність та архітектоніка фіскального простору держави

Introduction. The objective civilizational processes of modern times transform national economies, significantly influence the formation of a new paradigm of state development as a competitive participant in interstate communications in the global dimension. The financial relations in the state, which are the result of its financial policy, take place in the search for coherence of the interests of its internal subjects. Taxpayers are trying to reduce the tax burden, citizens need quality public goods as a fair result of tax refunds, and the state is trying to effectively replenish resources, the main source of which is taxes, to fulfill its functions and develop competitive participation in the interstate communications of the globalized world. Under these conditions, the fiscal space is formed, the essence of which still remains unclear. Purpose. The purpose of the article is a comprehensive substantiation of the theoretical foundations of the essence and architecture of the fiscal space of Ukraine. Results. It has been proved that the transformation of the fiscal space of the state is a systematic change in the essential properties of the environment of interaction between the subjects of fiscal policy, aimed at effective mobilization of budget revenues and their rational use to obtain a positive impact on socio-economic development and welfare. It has been substantiated that the fiscal space belongs to the components of the public finance system, including revenues, expenditures and borrowings. Conclusions. In our opinion, the main idea of the transformation of the fiscal space is in two equally important areas: its effective formation for the allocation of additional financial resources and effective use to increase the efficiency of reasonable areas of budget expenditures. In these interconnected processes, a balance is sought between the divergent interests of the state and taxpayers as the main subjects in the fiscal space. This balance can be achieved on the basis of established public trust, which is an important indicator of a harmonious society.

Political leadership and the quality of public goods and services: Does religion matter?

Despite some indications to the contrary, religion still plays an important role in contemporary society. In this paper, the association between religion and the quality of public goods and services, measured by the so-called “delivery quality” index of the Worldwide Governance Indicators project, is empirically investigated. Besides religion, different political regimes may also have a crucial impact on the quality of public goods and services. In the paper, a distinction is made between theocratic, autocratic and democratic systems. It is hypothesized that the delivery quality is lower in theocratic and autocratic regimes than in democracies. In addition, religious diversity may enhance the quality of public goods and services in otherwise autocratic and democratic regimes. The level of religious goods and services provision should be lower in religiously diverse societies, because the costs of these goods are higher due to a lack of economies of scale. This may leave more potential for the provision of high-quality public goods and services by the state. These hypotheses are tested empirically with data from 190 countries. The empirical estimates confirm that both theocratic and autocratic regimes provide lower average delivery quality than democracies. Furthermore, a positive association of religious leadership with delivery quality is found in strict autocracies. Greater religious diversity is thus linked to a better quality of pubic goods and services in democracies, but not in autocracies.