Suchergebnisse

The three chapters in Part III report synthesis is findings from the microlevel IFPRI research in The Gambia, Guatemala, Kenya, the Philippines, and Rwanda, as well as from the other case studies presented in Part V. Any attempt to synthesize and generalize on the basis of the detailed case studies runs the risk of excessively extrapolating from special circumstances and of losing insights gained from these case studies, whose strengths are the detailed~assessments of the commercialization-production-income-consumption-nutrition chain and the important feedbacks from these elements. This chapter, on the first elements of the commercialization chain, is therefore to be seen in the context of the following two chapters, and all the three synthesis chapters together are to be seen in the context of the rich insights from the individual studies discussed later. ; PR ; IFPRI1; Globalization, Market and Trade Policy; nobio ; DGO

We present a model of income tax avoidance with heterogeneous agents, assuming the presence of a comparison income effect and of a psychic cost (disutility) of tax dodging. We analyse the policy preferences of the agents, and identify a median-voter political equilibrium. Paralleling previous results in the optimal taxation literature, we show that the comparison income effect calls for a high degree of progressivity of the income tax; additionally, we find that this tendence is strengthened by the psychic cost of avoidance. We then model the endogenous formation of the stigma attached to the act of avoidance as a conformism game. We argue that such stigma is motivated by the desire to make redistribution more effective, and that it is enhanced by the income comparison effect.

We present a model of income tax avoidance with heterogenous agents, assuming the presence of a comparison income effect and of a psychic cost (disutility) of tax dodging. We analyse the policy preferences of the agents, and identify a median-voter political equilibrium. Paralleling previous results in the optimal taxation literature, we show that the comparison income effect calls for a high degree of progressivity of the income tax; additionally, we find that this tendence is strenghtened by the psychic cost of avoidance. We then investigate the source of the stigma attached to the act of avoidance and find that such stigma is motivated by the desire to make redistribution more effective, and that it is enhanced by the income comparison effect.

Using longitudinal data for children aged 10-15 years living in England in 2009-2014 we test the hypothesis that income matters for children's life satisfaction. The results suggest that children are more satisfied with life the more income their family has. Income effects are larger the less income the family has and statistically significant for children from the age of 13. Overall, the effects are small and governments aiming to increase population well-being in this group may expect greater returns from addressing satisfaction gaps experienced during school holidays and focussing on British/Irish white males and females from ethnic minority backgrounds.