scholarly journals Casting a Wider Tax Net: Experimental Evidence from Costa Rica

2019 ◽  
Vol 11 (3) ◽  
pp. 55-87 ◽  
Author(s):  
Anne Brockmeyer ◽  
Spencer Smith ◽  
Marco Hernandez ◽  
Stewart Kettle

The majority of firms in developing countries are informal, yet even among registered firms, tax filing rates are low. We argue that non-filing of taxes among registered firms constitutes an important intermediate form of informality, which can be tackled cost-effectively. Using a randomized experiment in Costa Rica, we show that credible enforcement emails increased the tax payment rate (amount) by 3.4  p.p. (US$15) among previously non-filing firms. Emails that highlight third-party reports of a firm’s transactions further increased compliance. The effect persisted over two years, and treated firms became more likely to report transactions with other firms, facilitating future tax enforcement. (JEL H25, H26, K34, O17)

Author(s):  
Sergio A. Molina Murillo

Most scenarios indicate that people in developing countries are more vulnerable and less capable of adapting to climate change. Since our public understanding of risk toward climate change in developing countries is limited, this article presents results from Costa Rica and Nicaragua, two countries which are socio-economically distinct, but which are expected to suffer similar extreme weather events. From October of 2008 until May 2010, a total of 1,047 respondents were surveyed in cities of both countries. The main results indicate that climate change is a widely known concept but other notions such as “carbon footprint” are foreign to most respondents. Despite the general concern with its negative consequences, respondents’ foremost concern is linked to their socioeconomic situation, and how it will be impacted by climate change in such aspects as poverty and social security. The results presented here contribute to advance national and international policies aiming to support mitigation or adaptation strategies in developing countries.


Author(s):  
Anne Brockmeyer ◽  
Marco Hernandez ◽  
Stewart Kettle ◽  
Spencer Smith

2020 ◽  
Vol 23 (1) ◽  
pp. 157-171
Author(s):  
Xiaoshan Yang ◽  
Xiaowei Chen ◽  
Yan Jiang ◽  
Fu Jia

In recent years, increasing numbers of smallholders in developing countries such as China have begun to sell agricultural products directly to consumers via online shops using a third-party trade platform. It is increasingly clear that e-commerce has become a new and effective way to help smallholders gain access to the market. The investigation of agricultural e-commerce practices has a significant role in helping to understand the development of the agri-food sector in China. This teaching case provides an example of adopting e-commerce in the interaction and trading activities between participants in the food sector through a typical agricultural products e-commerce company in China, Minyu E-commerce. Particularly, the case analyzes the business model evolution through the ecosystem life cycle at the company. This case can be used to teach graduate/postgraduate students in agricultural business, MBA and executive programmes about the agri-food e-commerce business model.


1988 ◽  
Vol 8 (2) ◽  
pp. 66-80 ◽  
Author(s):  
Richard C. Kearney

This article examines the role of merit-based career systems in developing countries. Using the neutral competence/political responsiveness paradigm as a point of departure, the author analyzes the experiences of two countries, Costa Rica and the Dominican Republic. A predictable conclusion emerges, i.e., that a rational-legal bureaucratic model is preferable to any known alternative when efficient and effective development administration is the evaluative criterion.


2009 ◽  
Vol 16 (1) ◽  
pp. 1 ◽  
Author(s):  
Ryan E. Galt

This paper addresses pesticide residues on vegetables in developing countries through the specific case of Costa Rica.  Pesticide residues are often very high on vegetables in developing countries, generally considerably higher than in industrialized countries.  Using a political ecology approach, I combine qualitative and quantitative primary data with secondary data to answer two questions.  Why do farmers use pesticides in a manner that results in high levels of residues on vegetables?  And, how do markets with unequal regulatory strength affect farmers' pesticides use, and, by inference, the resulting exposure of different populations fed by different market segments?  While usually attributed to farmer ignorance, I argue that the pesticide residue problem arises from a triad of causes: higher efficacy of more residual and toxic pesticides, combined with many vegetables' biological trait of consecutive harvests, and a volatile vegetable market upon which farm household reproduction depends.  With high input costs and low farm gate prices, farmers in markets with minimal regulation will use more residual and toxic pesticides.  Using the idea of a double standard, I show that lax regulation in the open national market means that farmers are less cautious about residues on national market produce than export produce, and that some export farmers use the open national market as an outlet for their produce when they use highly residual pesticides.  Uneven regulations between North and South are manifested in farmer's management decisions, and lead to the injustice of higher residues in developing country vegetables.Keywords: pesticide residues; pesticide use; uneven regulation; Costa Rica; developing countries; national market vegetables; export vegetables; environmental injustice


2019 ◽  
Vol 7 (1) ◽  
pp. 61-66
Author(s):  
Brigitte Seim ◽  
Amanda Lea Robinson

AbstractCorruption is widespread in many developing countries, though public officials’ discretion in the solicitation of bribes may expose some citizens to more corruption than others. We derive expectations about how shared ethnicity between government officials and citizens should influence the likelihood of bribe solicitation. We evaluate these expectations through a field experiment in which Malawian confederates seek electricity connections from real government offices – an interaction that is often accompanied by bribe solicitation. Our field experiment exogenously varied coethnicity between the official and the confederate. We find that coethnicity increases the likelihood of expediting an electricity connection, both with and without a bribe, which we interpret as evidence of parochial corruption.


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