Analysis the Ease of Shareholder Suits Index through Doing Business 2020

This article starts with the Doing Business 2020, focusing on the interest-related indicators of small and medium shareholders, especially the issues related to the litigation facilitation system, and discussing the reasons for China’s low score in this indicator, that is, the qualification threshold for the plaintiff of small and medium shareholders. Too high, and the lack of reporting statistics. After that, through the jurisprudence analysis of the problem, corresponding improvement suggestions are put forward to optimize the business environment for small and medium investors.

Leadership in aid selectivity

Purpose The purpose of this study is to shed light on donors’ decision process in their choice of aid recipients, which is still only partly understood. In particular, it is still unclear whether any imitative behaviour within donors’ decision process actually affects the degree of selectivity in their choice of recipients. This study contributes to fill such a gap by assessing whether the selectivity of donors’ aid allocation reflects an imitative behaviour and, if so, who leads the game and how the game has changed over time. Design/methodology/approach Donors’ selectivity is estimated using the Suits index for the analysis of aid allocations. The evolution of the Suits index is analysed in an autoregressive manner to test whether donors’ selectivity reflects an imitative behaviour. Findings This study documents a general increase in aid selectivity with regards to poverty, while selectivity according to governance reveals only limited change. The analysis shows how a redistributive process of donor leadership and influential power over aid allocation has been in place over three decades between 1980 and 2010, with the 1990s signing the main phase of transition. Originality/value This study contributes to shed light on donor coordination through the identification of leaders and followers among donors in terms of aid selectivity.

Measuring Regressivity of Excise Taxes: A Buyers Index

A variant of the Suits index is developed for measuring the progressivity of an excise tax distribution among buyers rather than the population (buyers and nonbuyers) as a whole. This new index is more useful for evaluating progressivity of selective excise taxes on products for which the proportion of each income class consisting of buyers varies with income level. In the process of developing the relationship between the buyers index and the Suits index, the links between consumer expenditure patterns and the values of both the Suits index and the buyers index are derived. The article concludes with a comparison of the new buyers index and the Suits index for five products studied for possible excise taxation under the Fish and Wildlife Conservation Act of 1980.