Fiscal illusion of the stated preferences of government officials regarding interministerial policy packages: A case study on child labor in Afghanistan

Hotak, Nematullah; Kaneko, Shinji

doi:10.1016/j.eap.2021.11.019

Cited by 3 publications

(1 citation statement)

References 36 publications

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“…Generally speaking, the tax issue involves two aspects: the object of taxation, which is the taxpayer, is responsible for paying taxes, and the subject of taxation, which is usually the government, is responsible for collecting taxes (Hines and Keen, 2021;Hotak and Kaneko, 2022). Therefore, when studying the mechanism behind the effect of tax reform policy, we need to analyze both the object of taxation (farmers) and the subject of taxation (government).…”

Section: Theoretical Frameworkmentioning

confidence: 99%

Tax pressure, farmland management, and agricultural carbon abatement: Empirical evidence from tax-and-fees reform in rural China

Zhang

Wang

Liu

et al. 2022

Front. Environ. Sci.

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Agriculture is the second largest source of carbon emissions in the world. To achieve the strategic goals of “carbon peaking” and “carbon neutrality”, how to effectively control agricultural carbon emissions has become a focus of the Chinese government. As China’s most critical agricultural policy in the early 21st century, assessing the impact of rural tax-and-fees reform (RTFR) on agricultural carbon emissions has vital theoretical and practical implications. Based on panel data of 31 Chinese provinces from 2000 to 2019, this paper constructs a continuous difference-in-differences (CDID) model to identify the effects of RTFR on agricultural carbon emissions, and further tests the mechanisms and heterogeneity of the reform to achieve agricultural carbon emission reduction. The results demonstrate that the reform can effectively reduce the agricultural carbon intensity and improve agricultural carbon efficiency, with the effects of −6.35% and 6.14%, respectively. Moreover, the dynamic effect test shows that the impact of RTFR on agricultural carbon intensity and carbon efficiency is persistent. Furthermore, the mechanism analysis indicates that RTFR achieves the improvement of agricultural operation efficiency and the reduction of agricultural carbon emissions through the expansion of land operation area, the increase of productive investment in agriculture, and the special transfer payment from the central government. However, the impact of RTFR on local government revenue is not conducive to realizing the reform’s carbon reduction effect. The heterogeneity analysis illustrates that the reform policy effects differ in natural climatic conditions, topographical conditions, and crop cultivation structure. The RTFR mostly has a significant negative impact on the carbon emissions generated from material inputs and agricultural production. Therefore, to address the climate change crisis and improve the environmental efficiency of agricultural production, it is necessary to both reduce peasants’ tax burden and implement institutional construction efforts, to further promote the transformation of agricultural production to a low-carbon model.

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Section: Theoretical Frameworkmentioning

confidence: 99%

Tax pressure, farmland management, and agricultural carbon abatement: Empirical evidence from tax-and-fees reform in rural China

Zhang

Wang

Liu

et al. 2022

Front. Environ. Sci.

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Measures to motivate teachers in Afghanistan: a proposal

Khuram

Ishida²,

Khan³

et al. 2022

Asia Pacific Educ. Rev.

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Interest rates affect public expenditure growth

Peña

2023

QFE

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<abstract> <p>The aim of this paper is to analyze interest rates and public spending to provide policy implications. Concretely, it explores the influence of these rates on public expenditure growth as opposite to the traditional direction view, dealing with 216 countries for the 1972–2021 period and estimating system GMM models. A balanced subsample is used for assessing Granger causality through a recent panel technique. The results are robust for the used dependent and target variables and also the methodology. They show that decreasing interest rates are associated with—and in some cases also lead to—lower per capita public expenditure growth. These results can be interpreted as a twofold effect of shifts in relative prices—through fiscal illusion—and of crowding out of private investment with respect to the public sector.</p> </abstract>

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Fiscal illusion of the stated preferences of government officials regarding interministerial policy packages: A case study on child labor in Afghanistan

Cited by 3 publications

References 36 publications

Tax pressure, farmland management, and agricultural carbon abatement: Empirical evidence from tax-and-fees reform in rural China

Tax pressure, farmland management, and agricultural carbon abatement: Empirical evidence from tax-and-fees reform in rural China

Measures to motivate teachers in Afghanistan: a proposal

Interest rates affect public expenditure growth

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