Informal Taxation

Informal payments are a frequently overlooked source of local public finance in developing countries. We use microdata from ten countries to establish stylized facts on the magnitude, form, and distributional implications of this "informal taxation." Informal taxation is widespread, particularly in rural areas, with substantial in-kind labor payments. The wealthy pay more, but pay less in percentage terms, and informal taxes are more regressive than formal taxes. Failing to include informal taxation underestimates household tax burdens and revenue decentralization in developing countries. We propose a simple model of information and enforcement constraints that parsimoniously explains the patterns in the data.

Informal Taxation

Informal payments are a frequently overlooked source of local public finance in developing countries. We use microdata from ten countries to establish stylized facts on the magnitude, form, and distributional implications of this "informal taxation." Informal taxation is widespread, particularly in rural areas, with substantial in-kind labor payments. The wealthy pay more, but pay less in percentage terms, and informal taxes are more regressive than formal taxes. Failing to include informal taxation underestimates household tax burdens and revenue decentralization in developing countries. We propose a simple model of information and enforcement constraints that parsimoniously explains the patterns in the data

Preservice Teachers’ Perceptions of the “Public Displays of History” Debate

We examined how the preservice history and social science teachers (n=84) with whom we worked conceptualized debates regarding Public Displays of History (PDH) such as monuments and building names. Participants described PDH as important venues for learning history but viewed them as incomplete, often biased, sources of information. When determining whether removal or alteration is appropriate, the preservice teachers stressed comparison of the PDH to current societal norms, original overt and tacit intent of the creators of the PDH, the actions or deeds of the subject through a historical accuracy lens, and whether removal changes understanding of the subject of the PDH. Participants described some PDH as ineligible for alteration or removal because of their importance to society. Participants viewed classrooms as appropriate places for students to engage in debate regarding PDH. Discussed are implications for classroom practice and future research

Informal Taxation

Informal payments are a frequently overlooked source of local public finance in developing countries. We use microdata from ten countries to establish stylized facts on the magnitude, form, and distributional implications of this "informal taxation." Informal taxation is widespread, particularly in rural areas, with substantial in-kind labor payments. The wealthy pay more, but pay less in percentage terms, and informal taxes are more regressive than formal taxes. Failing to include informal taxation underestimates household tax burdens and revenue decentralization in developing countries. We propose a simple model of information and enforcement constraints that parsimoniously explains the patterns in the data.

Magneto-transport through graphene nano-ribbons

We investigate magneto-transport through graphene nano-ribbons as a function of gate and bias voltage, and temperature. We find that a magnetic field systematically leads to an increase of the conductance on a scale of a few tesla. This phenomenon is accompanied by a decrease in the energy scales associated to charging effects, and to hopping processes probed by temperature-dependent measurements. All the observations can be interpreted consistently in terms of strong-localization effects caused by the large disorder present, and exclude that the insulating state observed in nano-ribbons can be explained solely in terms of a true gap between valence and conduction band.Comment: 4 pages, 5 figure