Explaining the Variation in Tax Structures in the MENA Region

This paper examines the tax structures of the Middle East and North Africa (MENA) countries by focusing on the quality of governance and demographic changes as two influential factors in region’s economies. The objective of is to determine whether these factors can explain the variation in the tax structures of these countries. Results from regressions on the MENA countries and the ones based on a larger sample of 61 countries show that these factors affected the level of taxation, measured by the tax ratio, more strongly than they affected the tax composition. While the quality of governance seems to have affected the tax structures in the MENA countries more than in other comparable Non-OECD countries, demographics seems to have played a bigger role in determining the tax structures in other Non-OECD countries. However, neither of these factors explained changes in the income tax share satisfactorily. One key result is that the increase in the quality of governance has decreased the reliance on domestic taxes on goods and services. The paper provides a discussion on the policy implications of these results.Tax structure, quality of governance, demographics, MENA countries

Externalities from International Labor Migration: Efficacy of a Brain Drain Tax in the Euro-Mediterranean Region

This paper uses a two-region, two-period overlapping generations model with international labor mobility to examine the efficacy of using tax policy to internalize the externalities created by international labor migration. While a brain drain tax has a substantial limiting effect on labor migration and a small negative effect on per worker growth, it is found to be a viable solution to the negative externality problem. It is also found that the brain-drain tax can raise substantial tax revenue for the SMCs which could be used to enhance human capital in the region.International labor mobility, brain-drain tax, population aging, overlapping generations, endogenous tax policy, Euro-Mediterranean region

Barriers to local residents’ participation in community-based tourism: lessons from Houay Kaeng Village in Laos

This study aims to identify the barriers to local residents’ participation in the process of community-based tourism planning and development in a developing country. Focusing on the case of Houay Kaeng Village in Sayabouly Province, Laos, a qualitative exploratory study was conducted by adopting in-depth interviews with the various levels of local community’s members. The key barriers to local community participation identified in this research include: (1) low education levels and lack of knowledge about tourism; (2) poor living conditions and lack of financial support; (3) busy daily routine and lack of time for tourism participation; (4) local community’s perception of tourism as a seasonal business with low income; and (5) power disparities, institutional disincentives and local’s distrust in authorities. The results suggest that only a small number of the local residents in the village were satisfied with their current and on-going participation expressing their strong willingness to continue in participating in the process of tourism planning and development, whereas a large group of the residents were not willing to do it at all in the future. The paper further discusses implications for the government and communities in regard to community-based sustainable tourism development

Timelike Bertrand Curves in Semi-Euclidean Space

In this paper, it is proved that, no special timelike Frenet curve is a Bertrand curve in $\mathbb{E}_2^4$ and also, in $\mathbb{E}_\nu^{n+1}$ $({n \ge 3})$, such that the notion of Bertrand curve is definite only in $\mathbb{E}_1^2$ and $\mathbb{E}_1^3$. Therefore, a generalization of timelike Bertrand curve is defined and called as timelike (1,3)-Bertrand curve in $\mathbb{E}_2^4$. Moreover, the characterization of timelike (1,3)-Bertrand curve is given in $\mathbb{E}_2^4$

Strictly singular operators and isomorphisms of Cartesian products of power series spaces

V. P. Zahariuta, in 1973, used the theory of Fredholm operators to develop a method to classify Cartesian products of locally convex spaces. In this work we modify his method to study the isomorphic classification of Cartesian products of the kind E0p(a)×E¥ q(b) where 1 £ p,q £ ¥, p ¹ q, a = (an)n=1¥ and b = (bn)n=1¥ are sequences of positive numbers and E0p(a), E¥ q (b) are respectively lp-finite and lq-infinite type power series spaces

Lamarle Formula in 3-Dimensional Lorentz Space

The Lamarle Formula, given by Kruppa in \cite{Kr}, is known as a relationship between the Gaussian curvature and the distribution parameter of a ruled surface in the surface theory. The ruled surfaces were investigated in 3 different classes with respect to the character of base curves and rulings, \cite{Tu1},\cite{Tu2}. In this paper on account of these studies, the relationships between the Gaussian curvatures and distribution parameters of spacelike ruled surface, timelike ruled surface with spacelike ruling and timelike ruled surface with timelike ruling are obtained, respectively. These relationships are called as Lorentzian Lamarle formulas. Finally some examples concerning with these relations are given