Suchergebnisse

This paper analyses the impact of adopting a value‐added tax (VAT) on the size of the informal sector across different activities. Under VAT, formal traders desire to purchase their inputs from formal suppliers for a deduction in their tax bill. I model this 'self‐enforcement' feature of VAT on an input–output economy and quantify it among different activities using a forward linkage index. The administration can reduce the size of the informal economy by reallocating the audits to activities with higher backward linkages and final consumption. Empirical evidence from the Indian services sector justifies the theoretical results and shows a significant increase in the tax compliance of forwardly linked activities following the VAT adoption in 2003.

This dissertation studies a range of topics in development economics and public finance. The first two chapters contain empirical studies on India addressing the impact of financial development on poverty and informality. Using time and state-level variation across Indian states, the first study examines the effect of financial liberalization in 1991on poverty and investigates the underlying mechanisms. The second study examines the effect of financial deepening and bank outreach on informality using micro data of Indian manufacturing sector. The next two chapters investigate the optimal government policy to reduce tax evasion in a value-added tax (VAT) system. Chapter three addresses the problem of misreporting by registered traders in the VAT. The last chapter models the role of inter-sectoral linkages on tax evasion of informal firms in an input-output framework and justifies the results using Indian data.

Abstract

Objectives
Polycyclic Aromatic Hydrocarbons (PAHs) are ubiquitous, toxic environmental chemicals that can cause adverse reproductive health effects. The objectives of this mini-review are to highlight the adverse reproductive outcomes due to PAH exposure with the main focus on polycystic ovary syndrome (PCOS) and premature ovarian failure (POF) and to provide perspectives on future research needs.


Content
We reviewed studies that have reported the adverse reproductive outcomes associated with PAHs exposures in women through a comprehensive search of bibliographic databases and gray literature sources. In addition, potentially modifiable sources of exposure to PAHs and associated reproductive outcomes were also investigated.


Summary
A total of 232 papers were retrieved through a comprehensive search of bibliographic databases, out of which three studies met the eligibility criteria and were included in the review. Results showed that exposure to PAHs is associated with adverse reproductive outcomes defined as PCOS, POF, and reproductive hormone imbalance. Sources of PAH exposure associated with adverse reproductive outcomes include active and passive tobacco smoking, specific cooking methods, and pesticides.


Outlook
Future studies are warranted to examine the mechanisms by which PAHs result in adverse reproductive endpoints in women. Further, environmental exposures that are potentially modifiable such as exposure to tobacco smoke, may contribute to PAH exposure, and these exposures should be targeted in future policies and interventions.