Taxing the Informal Economy: The Current State of Knowledge and Agendas for Future Research

This paper reviews the literature on taxation of the informal economy, taking stock of key debates and drawing attention to recent innovations. Conventionally, the debate on whether to tax has frequently focused on the limited revenue potential, high cost of collection, and potentially adverse impact on small firms. Recent arguments have increasingly emphasised the more indirect benefits of informal taxation in relation to economic growth, broader tax compliance, and governance. More research is needed, we argue, into the relevant costs and benefits for all, including quasi-voluntary compliance, political and administrative incentives for reform, and citizen-state bargaining over taxation

The Political Economy of Tax Reform in Bangladesh: Political Settlements, Informal Institutions and the Negotiation of Reform

political economy, tax reform, political settlementsThis paper explores the political economy of tax reform in Bangladesh over several decades, shedding light on the complex factors that account for unusually effective and sustained resistance to significant reform. We contend that it is necessary to understand both deep-seated formal and informal institutions and the micro-level incentives that shape the negotiation of short-term reform in order to comprehend tax outcomes. We describe a tax system that is highly informal, largely manual and characterised by high levels of discretion and corruption. However, despite appearing highly dysfunctional on the surface, this system serves the core interests of powerful political, economic and administrative actors. Underpinned by robust informal institutions, the current system delivers low and predictable tax rates to businesses, provides extensive discretion and opportunities for corruption to the tax administration, and acts as an important vehicle for political elites to raise funds and distribute patronage and economic rents. While the tax system has not been without reform, individual reform efforts have been constrained by the parameters of this broader settlement, leaving competing interest groups to pursue strategic gains at the margins while seeking to satisfy external reform demands. This tax bargain reflects Bangladesh’s broader political economy, which is characterised by entrenched informal institutions underpinning the combination of generally weak governance and high levels of economic growth – the so-called ‘paradox of Bangladesh’.DfID, NORA

Infarto del miocardio y su diagnóstico diferencial

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DAILY STEP COUNTS IN PARTICIPANTS WITH AND WITHOUT PERIPHERAL ARTERY DISEASE

Polly Montgomery,a,b Ming Wang,a Biyi Shen,a Federico Silva-Palacios,b Ana Casanegra,b,c Shangming Zhang,a William Pomilla,a Omar L. Esponda,b,d Marcos Kuroki,a Andrew Gardner,a,b aPenn State College of Medicine, Hershey, PA; bUniversity of Oklahoma Health Sciences Center, Oklahoma City, OK; cMayo Clinic, Rochester, MN; dHospital Perea, Mayaguez, Puerto Rico. Peripheral Artery Disease (PAD) is a circulatory condition in which narrowed blood vessels reduce blood flow to the limbs. Many individuals with PAD may not have access or interest in participating in formal structured exercise programs, but they could nevertheless benefit by incorporating a greater amount of walking into their daily routine. PURPOSE: We compared the prevalence of participants with and without PAD who meet the recommendations of attaining more than 7,000 and 10,000 steps/day, and we determined whether PAD status was significantly associated with meeting the daily step count recommendations before and after adjusting for demographic variables, comorbid conditions, and cardiovascular risk factors. METHODS: Participants with PAD (n=396) and those without PAD (n=396) who were matched on age and sex were assessed on their walking for seven consecutive days with a step activity monitor attached to the ankle. RESUTS: The PAD group took significantly fewer steps/day than the non-PAD control group (6,722±3,393 vs. 9,475±4,110 steps/day; p\u3c0.001). Only 37.6% and 15.7% of the PAD group attained the recommendations of walking for at least 7,000 and 10,000 steps/day, respectively, whereas 67.9% and 37.4% of the control group attained these recommendations (p\u3c0.001 for each recommendation). In multivariable logistic regression models, having PAD was associated with a 62% lower chance of attaining 7,000 steps/day than compared to the control group (OR=0.383, 95% CI= 0.259-0.565, p\u3c0.001), and a 55% lower chance of attaining 10,000 steps/day (OR=0.449, 95% CI=0.282-0.709, p\u3c0.001). Significant covariates (p\u3c0.01) included age, current smoking, diabetes, and body mass index (only for the 10,000 step/day recommendation). CONCLUSIONS: Participants with PAD had a 29% lower daily step count compared to age- and sex-matched controls, and were less likely to attain the 7,000 and 10,000 steps/day recommendations. Additionally, participants who were least likely to meet the 7,000 and 10,000 daily step count recommendations included those who were older, currently smoked, had diabetes, and had higher body mass index

DAILY STEP COUNTS IN PARTICIPANTS WITH AND WITHOUT PERIPHERAL ARTERY DISEASE

Polly Montgomery,a,b Ming Wang,a Biyi Shen,a Federico Silva-Palacios,b Ana Casanegra,b,c Shangming Zhang,a William Pomilla,a Omar L. Esponda,b,d Marcos Kuroki,a Andrew Gardner,a,b aPenn State College of Medicine, Hershey, PA; bUniversity of Oklahoma Health Sciences Center, Oklahoma City, OK; cMayo Clinic, Rochester, MN; dHospital Perea, Mayaguez, Puerto Rico. Peripheral Artery Disease (PAD) is a circulatory condition in which narrowed blood vessels reduce blood flow to the limbs. Many individuals with PAD may not have access or interest in participating in formal structured exercise programs, but they could nevertheless benefit by incorporating a greater amount of walking into their daily routine. PURPOSE: We compared the prevalence of participants with and without PAD who meet the recommendations of attaining more than 7,000 and 10,000 steps/day, and we determined whether PAD status was significantly associated with meeting the daily step count recommendations before and after adjusting for demographic variables, comorbid conditions, and cardiovascular risk factors. METHODS: Participants with PAD (n=396) and those without PAD (n=396) who were matched on age and sex were assessed on their walking for seven consecutive days with a step activity monitor attached to the ankle. RESUTS: The PAD group took significantly fewer steps/day than the non-PAD control group (6,722±3,393 vs. 9,475±4,110 steps/day; p\u3c0.001). Only 37.6% and 15.7% of the PAD group attained the recommendations of walking for at least 7,000 and 10,000 steps/day, respectively, whereas 67.9% and 37.4% of the control group attained these recommendations (p\u3c0.001 for each recommendation). In multivariable logistic regression models, having PAD was associated with a 62% lower chance of attaining 7,000 steps/day than compared to the control group (OR=0.383, 95% CI= 0.259-0.565, p\u3c0.001), and a 55% lower chance of attaining 10,000 steps/day (OR=0.449, 95% CI=0.282-0.709, p\u3c0.001). Significant covariates (p\u3c0.01) included age, current smoking, diabetes, and body mass index (only for the 10,000 step/day recommendation). CONCLUSIONS: Participants with PAD had a 29% lower daily step count compared to age- and sex-matched controls, and were less likely to attain the 7,000 and 10,000 steps/day recommendations. Additionally, participants who were least likely to meet the 7,000 and 10,000 daily step count recommendations included those who were older, currently smoked, had diabetes, and had higher body mass index