Distribution and Poverty Impacts of Tax Structure Reform in Developing Countries: How Little We Know

The past two decades have witnessed widespread reforms of tax structures in developing countries. This article reviews available evidence on the effects of various taxes, and hence of tax structure reform, on distribution and the poor. Taxes on exports and goods consumed especially by the poor (e.g. kerosene) are the most consistently found to be regressive, whereas taxes on ‘luxury’ items such as cars, beverages and alcohol are the most likely to be progressive. Sales taxes are slightly more progressive, or less regressive, than taxes on imports. The reforms implemented are therefore unlikely to have worsened the effects of the tax structure on the poor.     

Estimation and regularization techniques for regression models with multidimensional prediction functions

Boosting is one of the most important methods for fitting regression models and building prediction rules. A notable feature of boosting is that the technique can be modified such that it includes a built-in mechanism for shrinking coefficient estimates and variable selection. This regularization mechanism makes boosting a suitable method for analyzing data characterized by small sample sizes and large numbers of predictors. We extend the existing methodology by developing a boosting method for prediction functions with multiple components. Such multidimensional functions occur in many types of statistical models, for example in count data models and in models involving outcome variables with a mixture distribution. As will be demonstrated, the new algorithm is suitable for both the estimation of the prediction function and regularization of the estimates. In addition, nuisance parameters can be estimated simultaneously with the prediction function.     

Partial Least Squares: A First-order Analysis

We compare the partial least squares (PLS) and the principal component analysis (PCA), in a general case in which the existence of a true linear regression is not assumed. We prove under mild conditions that PLS and PCA are equivalent, to within a first-order approximation, hence providing a theoretical explanation for empirical findings reported by other researchers. Next, we assume the existence of a true linear regression equation and obtain asymptotic formulas for the bias and variance of the PLS parameter estimator     

ELECTORAL RULES AND CORRUPTION

Is corruption systematically related to electoral rules? Recent theoretical work suggests a positive answer. But little is known about the data. We try to address this lacuna by relating corruption to different features of the electoral system in a sample of about eighty democracies in the 1990s. We exploit the cross‐country variation in the data, as well as the time variation arising from recent episodes of electoral reform. The evidence is consistent with the theoretical priors. Larger voting districts—and thus lower barriers to entry—are associated with less corruption, whereas larger shares of candidates elected from party lists—and thus less individual accountability—are associated with more corruption. Individual accountability appears to be most strongly tied to personal ballots in plurality‐rule elections, even though open party lists also seem to have some effect. Because different aspects roughly offset each other, a switch from strictly proportional to strictly majoritarian elections only has a small negative effect on corruption. (JEL: E62, H3)     

The Sidewalk as a Contested Space: Women’s Negotiation of Socio-Spatial Processes of Exclusion in Public Urban Space in Saudi Arabia; The Case of Al Tahlia Street

Riyadh is one of the most gender-segregated cities in the world. However, as gender segregation is less enforced on sidewalks, it provides an optimal case study for a space where women and men may be co-present. Thus, this paper aims to increase the understanding of the relationship between sociocultural norms and spatial programming regarding spatio-temporal inclusion or exclusion in public urban spaces. The results show that women’s use and access to sidewalks are influenced by gender norms, religious values, gendered regulations, and generic spatial programming. For instance, regulations limit the use of outdoor seating to men only, thus sidewalks adjacent to, e.g., cafes function as mono-gender spaces dominated by men. However, young women negotiate spatially bounded gender norms through their presence, behaviour, and dress. Although sidewalks are conceived as men’s space, women account for nearly half of the users, but their use often goes unnoticed as women self-regulate their spatio-temporal and visible presence. The study presents six types of women’s spatio-temporal behaviours with varying degrees of visible and invisible users. Ultimately, this paper argues that planning for inclusive sidewalks cannot be addressed solely through the ‘universal’ characterization of space; it should also be supplemented by context-specific knowledge regarding the socio-spatial needs.