rafmacalaba/datause-encoder-data huggingface dataset:
|FELCRA Land Development Project(03)<br>Philippe Fernand Boyer|
|---|
|FELCRA Land Development Project(03)<br>Philippe Fernand Boyer|
|FELCRA Land Development Project(03)<br>Philippe Fernand Boyer|
|FELCRA Land Development Project(03)<br>Philippe Fernand Boyer|
|FELCRA Land Development Project(03)<br>Philippe Fernand Boyer|
|FELCRA Land Development Project(03)<br>Philippe Fernand Boyer|
|Primaryand SecondaryEducation Sector(03)<br>William Edward Rees|
|Primaryand SecondaryEducation Sector(03)<br>William Edward Rees|
|Primaryand SecondaryEducation Sector(03)<br>William Edward Rees|
|Primaryand SecondaryEducation Sector(03)<br>William Edward Rees|
|Primaryand SecondaryEducation Sector(03)<br>William Edward Rees|
|HighwayRehabilitation and Improvement Project<br>Denis Robitaille|
|HighwayRehabilitation and Improvement Project<br>Denis Robitaille|
|HighwayRehabilitation and Improvement Project<br>Denis Robitaille|
|HighwayRehabilitation and Improvement Project<br>Denis Robitaille|
|HighwayRehabilitation and Improvement Project<br>Denis Robitaille|
|HighwayRehabilitation and Improvement Project<br>Denis Robitaille|
|HighwayRehabilitation and Improvement Project<br>Denis Robitaille|
|RISDA Project(02)- Rubber IndustrySmallholder Development AuthPhilippe Fernand Boyer|
|RISDA Project(02)- Rubber IndustrySmallholder Development AuthPhilippe Fernand Boyer|
|RISDA Project(02)- Rubber IndustrySmallholder Development AuthPhilippe Fernand Boyer|
|RISDA Project(02)- Rubber IndustrySmallholder Development AuthPhilippe Fernand Boyer|
|RISDA Project(02)- Rubber IndustrySmallholder Development AuthPhilippe Fernand Boyer|
|Fisheries Project(02)|
|Fisheries Project(02)|
|Education and TrainingProject<br>Albert Eugene Aime|
|Education and TrainingProject<br>Albert Eugene Aime|
|Education and TrainingProject<br>Albert Eugene Aime|
|Education and TrainingProject<br>Albert Eugene Aime|
|Education and TrainingProject<br>Albert Eugene Aime|
|Education and TrainingProject<br>Albert Eugene Aime|
|Education and TrainingProject<br>Albert Eugene Aime|
|Education and TrainingProject<br>Albert Eugene Aime|
|Fisheries Project(03)<br>Robert D. Hunt|
|Fisheries Project(03)<br>Robert D. Hunt|
|Fisheries Project(03)<br>Robert D. Hunt|
|Fisheries Project(03)<br>Robert D. Hunt|
|Fisheries Project(03)<br>Robert D. Hunt|
|Fisheries Project(03)<br>Robert D. Hunt|
|Fisheries Project(03)<br>Robert D. Hunt|
|Fisheries Project(03)<br>Robert D. Hunt|
|Education and TrainingProject(02)<br>Venita Kaul|
|Education and TrainingProject(02)<br>Venita Kaul|
|Education and TrainingProject(02)<br>Venita Kaul|
|Education and TrainingProject(02)<br>Venita Kaul|
|Education and TrainingProject(02)<br>Venita Kaul|
|Education and TrainingProject(02)<br>Venita Kaul|
Table 14: IV Estimates of the Effect of Fertility on Family Spending per-capita - Heterogeneity Analysis by Expenditure Quintiles and Family Structure - Albania (2002 - 2012)

||||Expe|nditure Quint|iles||
|---|---|---|---|---|---|---|
|Variables|All|Q1<br>(Poorest)|Q2<br>(Poorer)|Q3<br>(Middle)|Q4<br>(Richer)|Q5<br>(Richest)|
|Mother’s age|35.04|34.38|34.82|35.03|35.35|35.91|
|Mother’s age at 1st birth|23.22|23.06|23.02|23.11|23.33|23.70|
|Father’s age|39.91|38.77|39.85|39.98|40.36|40.95|
|Father’s age at 1st birth|28.33|27.86|28.14|28.23|28.60|29.01|
|% Rural|0.482|0.699|0.656|0.492|0.309|0.209|
|% Third child|0.418|0.488|0.445|0.430|0.384|0.310|
|% Extended Family|0.381|0.313|0.384|0.386|0.394|0.451|

Dependent variable: Ln (Per-capita Expenditure)

|||**Pa**|**nel A: Exten**|**ded Family**||||
|---|---|---|---|---|---|---|---|
|Fertility||||||||
||IV _(same sex)_|-0.0890|0.1579|-0.0252|-0.1985***|-0.0309|-0.2110|
|||(0.0826)|(0.1811)|(0.1036)|(0.0632)|(0.1505)|(0.1321)|
||IV _(two girls)_|-0.1563**|-0.0948|-0.0979|-0.2180***|-0.1487|-0.2967**|
|||(0.0674)|(0.1184)|(0.0683)|(0.0585)|(0.0950)|(0.1162)|
||Observations|1699|248|340|401|450|260|
|||**Pane**|**l B: Non-Ext**|**ended Fami**|**ly**|||
|Fertility||||||||
||IV _(same sex)_|-0.1600**|-0.2860***|-0.2088***|-0.2170***|-0.1769***|-0.1614|
||IV _(two girls)_|(0.0649)<br>-0.2054***|(0.0795)<br>-0.2444***|(0.0634)<br>-0.2314***|(0.0367)<br>-0.1898***|(0.0683)<br>-0.2254***|(0.1187)<br>-0.1884*|
|||(0.0465)|(0.0578)|(0.0429)|(0.0270)|(0.0384)|(0.0985)|
||Observations|3081|784|684|666|646|301|
|Survey F|ixed-Efects|Yes|Yes|Yes|Yes|Yes|Yes|
|District|Fixed-Efects|Yes|Yes|Yes|Yes|Yes|Yes|
|Controls||Yes|Yes|Yes|Yes|Yes|Yes|

_Notes:_ Standard errors clustered at the PSU level are in parentheses. The IV models include the following covariates: _Age, Age Squared, Age at First birth, Years of Education, Boy1st_ and _Boy 2nd_ . Each model is estimated with survey and district fixed effects. * Indicates statistical significance at 10%. ** Indicates statistical significance at 5%. *** Indicates statistical significance at 1%.

47
# **VI Conclusion**

Firms in developing countries face considerable constraints in their development due to distortionary infrastructures and policies, and weak institutions. In parallel, tax evasion is widespread and pervasive in these countries, generating a substantial negative effect on domestic resource mobilization as well as on government’s ability to provide infrastructure and public goods. African and Latin American countries rank poorly in terms of ease of doing business, with around one-quarter of annual sales not reported for tax purposes. As a novelty, this paper examines empirically and theoretically the impacts of distortionary infrastructures and institutional quality on firms’ tax evasion in African and Latin American countries.

The paper sheds light on two potential mechanisms driving firms’ tax evasion which have not been given a lot of attention in the literature. First, entrepreneurs, knowing that government effectiveness is weak, also anticipate low monitoring and have, therefore, more incentive to evade their taxes. In the second mechanism, distortions and poor institutional quality generate losses for firms by creating a wedge between potential and realized profits. Tax evasion is a way for firms to counterbalance the negative effects of distortionary infrastructures and policies. This paper provides supporting evidence of the negative impact of distortionary infrastructures and policies on firms’ tax evasion. In particular, using WBES data, we show that losses stemming from the business environment are positively correlated with firms’ tax evasion. Using WGI data, we show that institutional quality is negatively related to the proportion of sales not reported for tax purposes.

To understand the mechanisms through which distortionary infrastructures and policies affect firms’ tax evasion, we develop a general equilibrium model with heterogeneous firms. The model is calibrated using the United States as a benchmark economy. We simulate tax evasion and output data for firms in a sample of 30 African and Latin American countries. The simulated output per worker and tax evasion are strongly correlated with the data, as the model explains 35 percent of the variation in tax evasion and 49 percent of the dispersion in output per worker across African and Latin American countries.

39
<!-- Start of picture text --> PcKResearch, and Exowndl Affblrs<br>=Tr~~Tade Policy<br>WPS 485<br><!-- End of picture text --> This paper- ajoint product of the Trade Policy Division and the Macroeconomic Adjustment and Growth - Division, Country Economics Department is part of a larger effort in PRE to identify the role of labor markets in the process of economic adjustment in developing countries. Copies are available free from the World Bank, 1818 H Street NW, Washington, DC 20433. Please contact Raquel Luz, room NI 1-057, extension 34303 (32 pages, including tables).

Lopez and Riveros developed a theoretical model for analyzing the effect of labor markets on the real exchange rate. They applied an empirical version of the model to four Latin American countries with relatively different labor markets and macroeconomic conditions.

They found that distortions in the formal labor market are a major factor causing real wage rigidity and the low responsiveness of the real exchange rate to nominal devaluation.

They also found that changes in the minimum wage have substantially broader effects on an economy's wage structure than previously thought.

In other words, liberalization of the labor market could make exchange rate policies more cffective by preventing overvaluation of the real exchange rate.

**The PRE Working Paper Series dissePinates the findings of work under way in the Bankrs Policy, Research, and Extemal Affairs Complex. An objective of the series is toget theserfidings out quickly, even if presentations are less than fully polished. The findings, interpretations, and ronclusions in these papers do not necessarily represent official Bank policy.**

**Produced by the PRE Dissemination Center**
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Zero-gapped entrepreneurs aspire to no further growth, while higher values of the gap indicate greater growth aspirations.<sup>5</sup> Finally, based on the responses to the aspirations questions, we construct two additional variables that we label “Imagination Failure” and “Planning Failure.” Imagination failure is a dummy variable equal to 1 if the entrepreneur has never imagined an ideal business, and likewise planning failure is a dummy equal to 1 if entrepreneurs cannot estimate their aspirations horizon.

# **B.2 Summary Statistics**

Table 1 presents summary statistics at baseline for the variables we use in the analysis. Entrepreneurs in our sample are mostly female (71%) and, on average, 45 years old. Educational backgrounds are mixed: the average educational attainment is nine years of schooling, with 46% of the sample with a high-school diploma but only 4% a college degree. Digit span scores are fairly low, with an average score of 1.71 on a scale of (0-8); while the average perceived agency is quite high, with an average score of 0.83 on a (0-1) scale.

In terms of business characteristics, the average business age is 14 years yet most of the businesses in our sample (81%) operate without tax registration. 79% of the businesses are located in the owner’s home, with an average of two employees besides the owner. The average business owner earns USD 497 PPP in monthly profits, which is equivalent to 82% of Jakarta’s monthly minimum wage in 2014 (Statistics Indonesia, 2016). Goods on offer include a variety of fast moving consumer goods from toiletries and cleaning products to ready-made food, snacks, and cigarettes. Staples such as nuts, rice, and beans are also on offer. Due to the simple production process and low entry costs, retail businesses of this kind are common not only in Indonesia but across the developing world (see, e.g., McKenzie and Woodruff, 2017).

With respect to business skills, average scores on business practices in our sample are comparably low. In particular, with an average of 16% of the measured marketing practices implemented, advertising and customer service are less prevalent in our sample than in comparable samples from Bangladesh, Sri Lanka, Kenya, Mexico, or Chile (5-country mean = 32%) (see Table 1 in McKenzie and Woodruff, 2017). Stocking-up practices are slightly lower in our sample (46%) than across these countries (56%), while reported record-keeping practices and financial planning skills are about on par (46% vs. 42% and 21% vs. 24%).

Table 2 summarizes the measured variables on aspirations and shows that on average, en-

> 5For sales aspirations gap, we restrict the set of possible values to be non-negative. While we allow for zero-gapped entrepreneurs, negative gaps are indicative of a gradual withdrawal from business.

13
Santos Silva, JMC Santos Tenreyro, Silvana, and Windmeijer, F. (2015) “Testing Competing Models for Non-Negative Data with Many Zeros” Journal of Econometric Methods, 4(1): 29-46. Tinbergen, Jan (1962) Shaping the World Economy; Suggestions for an International Economic Policy New York, The Twentieth Century Fund.

pg. 21
Even when the legal system is well run, poor people face constraints in using it. Poor people typically have little knowledge of their rights and may be deliberately misinformed. . . Almost any form of legal assistance is of value. But comprehensive services from independent legal service organizations are especially valuable to poor people, and the demand for such services is high. Standards should be developed to make them even more effective. Legal service organizations also need financial support from donors and civil society, but they have to be allowed to function autonomously, taking direction from poor people themselves.<sup>78</sup> There are many such organizations that specialize in litigation in the social sectors, now in existence in developing countries. Some of the most prominent include the Human Rights Law Network, the Lawyers Collective, and the People‘s Union for Civil Liberties, in India; the Legal Resources Centre and the AIDS Law Project, in South Africa; Acao Educativa and the various offices of the independent Minsterio Publico, in Brazil; the Jakarta Legal Aid Bureau, in Indonesia; and the Center for Economic and Social Rights, in Nigeria.<sup>79</sup> But there are risks to outside funding of legal services NGOs. One risk is the introduction of a mediating actor (dependent at least in part upon foreign donors or political actors for its funding) between the demands of the poor and the claims made, and thus the potential loss of the rights bearers‘ ability to set priorities. This mediated intervention, via NGOs, moreover, requires legal devices that may or may not be available in a given country. India‘s PIL, Brazil‘s _ação civil pública_ , and abstract constitutional challenges to legislation are examples of legal devices that effectively grant standing to civil society or state-sponsored third parties to assert the claims of those who otherwise lack the resources to do so. Nigeria has much more restrictive standing rules that limit the participation of civil society groups, and there seems to be no equivalent to Brazil‘s _Ministério Público_ in any of the other countries. The degree to which direct effects will favor already privileged groups will depend on the availability of these legal devices and of charitable or state resources to pursue claims. The more that courts act in response to the collective claims of public-interest actors, the more the benefits are likely to extend beyond the middle and upper classes in urban settings.

# **_Media_**

There is a two-way communication process that is important for redress procedures. First, agencies and redress venues can provide information to clients about the existence and functioning of redress procedures. Second, independent media can provide information to

> 78 World Development Report, 2000, pp. 103, 105.

> 79 See Varun Gauri and Daniel Brinks, _Courting Social Justice: Judicial Enforcement of Social and Economic Rights in the Developing World_ , Cambridge University Press, 2008.

24
**Table 6a—Market Shares of Output Produced in Kenya in Sectors with FDI (in percentage).**

||Kenya|Tanzania|Uganda|Rwanda|COMESA|SADC|USA|EUR|China|ROW|
|---|---|---|---|---|---|---|---|---|---|---|
|**Business Services**|||||||||||
|Air Transport|31|5|0|0|5|1|0|30|0|28|
|Communication|33|0|0|0|0|1|0|36|0|31|
|Insurance|85|0|0|0|0|4|5|4|0|3|
|Business Services nec|98|0|0|0|0|0|0|2|0|0|
|Financial Services nec|65|0|0|0|0|0|5|27|0|4|
|Transport nec|74|4|6|1|12|0|0|2|0|2|
|Water Transport|45|9|0|2|5|0|2|25|5|8|

**Source: Authors’ calculations based on data in Fukui and Lakatos (2012) and appendices D and E. Table 6b—Market Shares of Output Produced in Tanzania in Sectors with FDI (in percentage).**

||Kenya|Tanzania|Uganda|Rwanda|COMESA|SADC|USA|EUR|China|ROW|
|---|---|---|---|---|---|---|---|---|---|---|
|**Business Services**|||||||||||
|Air Transport|5|31|0|0|0|5|0|30|3|26|
|Communication|0|29|0|0|0|24|0|25|0|22|
|Insurance|48|43|0|0|0|8|0|1|0|0|
|Business Services nec|0|65|0|0|4|3|7|13|0|9|
|Financial Services nec|2|62|0|0|0|10|10|15|0|2|
|Transport nec|5|86|1|0|0|3|0|2|0|3|
|Water Transport|9|46|0|0|0|5|0|25|6|10|

**Source: Authors’ calculations based on data in Fukui and Lakatos (2012) and appendices D and E.**

65
ZIMBABWE‘S INFRASTRUCTURE: A CONTINENTAL PERSPECTIVE Air Zimbabwe maintains regular service between Harare and London. Carriers based in Zimbabwe are not currently allowed to fly aircraft into the United States, however.

**Table 12. Benchmarking air transport indicators for Zimbabwe and select other countries**

|Country|Zimbabwe|Botswana|Zambia|Mozambique|Namibia|South Africa|
|---|---|---|---|---|---|---|
|**Traffic (2007)**|||||||
|Domestic seats (seats per year)|237,835|241,696|437,658|1,144,644|84,162|31,767,537|
|Seats for international travel within<br>Africa (seats per year)|1,109,986|435,708|1,459,766|582,836|877,812|6,314,557|
|Seats for intercontinental travel (seats<br>per year)|182,585|n.a.|113,217|91,637|242,736|7,707,063|
|Seats available per capita|0.118|0.357|0.168|0.087|0.574|0.954|
|Herfindahl-Hirschmann Index—air<br>transport market (%)|30.20|60.25|17.53|31.54|39.39|16.66|
|**Quality**|||||||
|Percent of seat-km in newer aircraft|71.4|100.0|63.8|57.0|79.0|83.8|
|Percent of seat-km in medium or<br>smaller aircraft|42.7|0.0|50.6|42.5|28.3|32.8|
|Percent of carriers passing IATA/IOSA<br>audit|33.3|0|0|100.0|100|33.3|
|FAA/IASA audit status|Failed|No audit|No audit|No audit|No audit|Passed|

_Source:_ Bofinger 2009Derived from AICD national database (www.infrastructureafrica.org/aicd/tools/data).

_Note:_ The Herfindhal-Hirschmann Index (HHI) is a commonly accepted measure of market concentration. It is calculated by squaring the market share of each firm competing in the market and then summing the resulting numbers. A HHI of 100 indicates the market is a monopoly; the lower the HHI, the more diluted the market power exerted by one company/agent. FAA = U.S. Federal Aviation Administration; IASA = International Aviation Safety Assessment; IATA = International Air Transport Association; IOSA = IATA International Safety Audit. n.a. = Not applicable.

# **Challenges**

The air transport sector is not immune from Zimbabwe‘s political and economic challenges. Air Zimbabwe is struggling financially, and anecdotal evidence of poor schedule reliability and service quality show an airline with many operational challenges. The economic difficulties faced by the airline are potentially affecting its ability to import spare parts for maintenance.

Zimbabwe‘s overall spending needs for the transport sector are estimated at $218 million annually for a decade, which would restore the road network to good condition and make improvements to other transport modes. By far the largest component of transport spending needs is rehabilitation of the road network, which accounts for 87 percent of total transport needs (table 13). Moreover, as much as 70 percent of total road sector spending needs are traceable to restoring the condition of the extensive rural network.

36
of logical programming commands (“If-Then-Do”statements) that designate unambiguously what actions the machine will perform and in what sequence at each contingency to achieve the desired result.”While Autor et al (2003) use routineness to designate which jobs can be easily performed by computers, the jobs that are classi...ed as routine also include the jobs in manufacturing that we typically think of as being o¤shorable. These jobs include: attaching hands to faces of watches, sewing fasteners and decorative trimming to articles and, though not mentioned explicitly in their paper, include services tasks that we think of as o¤shorable such as answering telephones.

We can contrast this occupation-based approach to a well-known alternative, which is to examine the changes in import penetration across industries (what Goldberg and Pacvnik refer to as the “di¤erential exposure approach”). A di¢ culty with that approach is that, in the event that workers can change industries more easily than occupations, such an approach will miss the main e¤ect; industry premia will be largely arbitraged away, but premia to each occupation can be large and very much a¤ected by trade. Ebenstein et al address this problem by calculating an occupation-speci...c measure of o¤shoring, import competition, and export activity, and show that although international trade has not had large e¤ects on industry premia, it has had large, signi...cant e¤ects on occupation-speci...c wages for routine workers.

Ebenstein et al merge Current Population Survey (CPS) data on US wage earners from 1983 through 2002 with data on import competition, export activity, and o¤shoring employment of U.S. multinational ...rms to show that the impact of o¤shoring on labor-market outcomes depends both on the location of o¤shore activity and on the routineness of the task performed by the worker. Expansion in o¤shore employment in low-income locations is associated with wage reductions for routine workers. However, o¤shore activity in highincome locations is positively correlated with routine wages. These associations, which are signi...cantly stronger in the 1990s relative to the previous decade, parallel earlier ...ndings by Bernard, Jensen and Schott (2006), who show that US manufacturing plants whose dominant 37
as disastrous by Western or North American countries and remains a major impediment to housing finance.<sup>5</sup>

**FIGURE 3: CPI Inflation Across the Four Country Groups**

<!-- Start of picture text --> 2500 .<br>2000 | Group 2 |<br>Group 2<br>1S00 1500 - -~~~Group Group 4 3<br>1000 -<br>500<br>1989 1990 1991 1992 1993 1994<br><!-- End of picture text -->

_Source:_ **_IMF_**

**FIGURE 4: Inflation Experience of Advanced Reformers**

<!-- Start of picture text --> 1400.0<br>1200.0 - \ Czech Republic<br>Hungary<br>\ Poland<br>1000.0 - \XSlovakia<br>Slovenla<br>800.0 -<br>600.0<br>400.0-<br>200.0<br>0.0 A<br>1989 1990 1991 1992 1993 1994<br>Soun:e: IMF<br><!-- End of picture text --> See Rudiger DORNBUSCH and Stanley FISHER "Moderate Inflation, _The World Bank Economic Review,_ January 1993, Vol. 7, No. 1.

7