Efficiency, enforcement and revenue tradeoffs in participatory forest management: an example from Tanzania

Where joint forest management has been introduced into Tanzania, ‘volunteer’ patrollers take responsibility for enforcing restrictions over the harvesting of forest resources, often receiving as an incentive a share of the collected fine revenue. Using an optimal enforcement model, we explore how that share, and whether villagers have alternative sources of forest products, determines the effort patrollers put into enforcement and whether they choose to take a bribe rather than honestly reporting the illegal collection of forest resources. Without funds for paying and monitoring patrollers, policy makers face tradeoffs over illegal extraction, forest protection and revenue generation through fine collection.

Exploring unanticipated consequences of strategy amongst stakeholder segments: the case of a European Revenue Service

This article applies FIMIX-PLS segmentation methodology to detect and explore unanticipated reactions to organisational strategy among stakeholder segments. For many large organisations today, the tendency to apply a “one-size-fits-all” strategy to members of a stakeholder population, commonly driven by a desire for simplicity, efficiency and fairness, may actually result in unanticipated consequences amongst specific subgroups within the target population. This study argues that it is critical for organisations to understand the varying and potentially harmful effects of strategic actions across differing, and previously unidentified, segments within a stakeholder population. The case of a European revenue service that currently focuses its strategic actions on building trust and compliant behaviour amongst taxpayers is used as the context for this study. FIMIX-PLS analysis is applied to a sample of 501 individual taxpayers, while a novel PLS-based approach for assessing measurement model invariance that can be applied to both reflective and formative measures is also introduced for the purpose of multi-group comparisons. The findings suggest that individual taxpayers can be split into two equal-sized segments with highly differentiated characteristics and reactions to organisational strategy and communications. Compliant behaviour in the first segment (n = 223), labelled “relationships centred on trust,” is mainly driven through positive service experiences and judgements of competence, while judgements of benevolence lead to the unanticipated reaction of increasing distrust among this group. Conversely, compliant behaviour in the second segment (n = 278), labelled “relationships centred on distrust,” is driven by the reduction of fear and scepticism towards the revenue service, which is achieved through signalling benevolence, reduced enforcement and the lower incidence of negative stories. In this segment, the use of enforcement has the unanticipated and counterproductive effect of ultimately reducing compliant behaviour.

Revenue-neutral tax policy under price uncertainty

The firm's response to revenue-neutral taxation is investigated under price uncertainty. Revenue-neutral policies adjust simultaneously the marginal tax rate and the level of exemptions while keeping expected tax receipts constant. Nonincreasing absolute risk aversion is sufficient to sign the firm's response: a reduction in the marginal rate causes the firm to contract output. Implications are established for the equilibrium level of treasury receipts.

Revenue-neutral tax policies under price uncertainty: reply

In their comment on my 1990 article, Yeh, Suwanakul, and Mai extend my analysis-which focused attention exclusively on firm output-to allow for simultaneous endogeneity of price, aggregate output, and numbers of firms. They show that, with downward- sloping demand, industry output adjusts positively to revenue-neutral changes in the marginal rate of taxation. This result is significant for two reasons. First, we are more often interested in predictions about aggregate phenomena than we are in predictions about individual firms. Indeed, firm-level predictions are frequently irrefutable since firm data are often unavailable. Second, the authors derive their result under a set of conditions that appear to be more general than those invoked in my 1990 article. In particular, they circumvent the need to invoke specific assumptions about the nature of firms' aversions toward risk. I consider this a useful extension and I appreciate the careful scrutiny of my paper.

Affiliation, equilibrium existence and the revenue ranking of auctions

We consider private value auctions where bidders’ types are dependent, a case usually treated by assuming affiliation. We show that affiliation is a restrictive assumption in three senses: topological, measure-theoretic and statistical (affiliation is a very restrictive characterization of positive dependence). We also show that affiliation’s main implications do not generalize for alternative definitions of positive dependence. From this, we propose new approaches to the problems of pure strategy equilibrium existence in first-price auctions (PSEE) and the characterization of the revenue ranking of auctions. For equilibrium existence, we slightly restrict the set of distributions considered, without loss of economic generality, and offer a complete characterization of PSEE. For revenue ranking, we obtain a characterization of the expected revenue differences between second and first price auctions with general dependence of types.

Lima beans production and economic revenue as function of organic and mineral fertilization

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)

The intergovernmental allocation of revenue from natural resources: finding a balance between centripetal and centrifugal pressure

Includes bibliography

Accountability and revenue metering in smart micro-grids

Smart micro-grids offer a new challenging domain for power theories and metering techniques, because they include a variety of intermittent power sources which positively impact on power flow and distribution losses, but may cause voltage asymmetry and frequency variation. Due to the limited power capability of smart micro-grids, the voltage distortion can also get worse (in case of supplying non-linear loads), affecting measurement accuracy and possibly causing tripping of protections. In such a context, a reconsideration of power theories is required, since they form the basis for supply and load characterization. A revision of revenue metering techniques is also needed, to ensure a correct penalization of the loads for their responsibility in generating reactive power, voltage unbalance and distortion. This paper shows that the Conservative Power Theory (CPT) provides a suitable background to cope with smart grids characterization and metering needs. Experimental results validate the proposed approach. © 2010 IEEE.

Revenue sharing: The case of Brazil's ICMS

Includes bibliography

Non-tax revenue of subnational governments: theoretical background, experience from an international perspective and recommendations

Includes bibliography

Application of Conservative Power Theory to load and line characterization and revenue metering

This paper proposes a set of performance factors for load characterization and revenue metering. They are based on the Conservative Power Theory, and each of them relates to a specific load non-ideality (unbalance, reactivity, distortion). The performance factors are capable to characterize the load under different operating conditions, considering also the effect of non-negligible line impedances and supply voltage deterioration. © 2012 IEEE.

Sorghum grain yield, forage biomass production and revenue as affected by intercropping time

Sorghum is an excellent alternative to other grains in poor soil where corn does not develop very well, as well as in regions with warm and dry winters. Intercropping sorghum [Sorghum bicolor (L.) Moench] with forage crops, such as palisade grass [Brachiaria brizantha (Hochst. ex A. Rich) Stapf] or guinea grass (Panicum maximum Jacq.), provides large amounts of biomass for use as straw in no-tillage systems or as pasture. However, it is important to determine the appropriate time at which these forage crops have to be sown into sorghum systems to avoid reductions in both sorghum and forage production and to maximize the revenue of the cropping system. This study, conducted for three growing seasons at Botucatu in the State of São Paulo in Brazil, evaluated how nutrient concentration, yield components, sorghum grain yield, revenue, and forage crop dry matter production were affected by the timing of forage intercropping. The experimental design was a randomized complete block design. Intercropping systems were not found to cause reductions in the nutrient concentration in sorghum plants. The number of panicles per unit area of sorghum alone (133,600), intercropped sorghum and palisade grass (133,300) and intercropped sorghum and guinea grass (134,300) corresponded to sorghum grain yields of 5439, 5436 and 5566kgha-1, respectively. However, the number of panicles per unit area of intercropped sorghum and palisade grass (144,700) and intercropped sorghum and guinea grass (145,000) with topdressing of fertilizers for the sorghum resulted in the highest sorghum grain yields (6238 and 6127kgha-1 for intercropping with palisade grass and guinea grass, respectively). Forage production (8112, 10,972 and 13,193Mg ha-1 for the first, second and third cuts, respectively) was highest when sorghum and guinea grass were intercropped. The timing of intercropping is an important factor in sorghum grain yield and forage production. Palisade grass or guinea grass must be intercropped with sorghum with topdressing fertilization to achieve the highest sorghum grain yield, but this significantly reduces the forage production. Intercropping sorghum with guinea grass sown simultaneously yielded the highest revenue per ha (€ 1074.4), which was 2.4 times greater than the revenue achieved by sowing sorghum only. © 2013 Elsevier B.V.

Structural determinants of tax revenue in Latin America and the Caribbean, 1990-2009

Includes Bibliography