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Andrew Matsiko - Local Taxes and ICTs in Uganda

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Andrew Matsiko

Local Taxes and ICTs in Uganda

Series: Nomos Universitätsschriften - Politik

Volume 199 2020

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10 Empirical Data Analysis and Presentation S. 148-258

„… Empirical Data Analysis and Presentation The empirical chapter comes with separate three categories …” „… ) and Local Hotel Tax (LHT). How- 10.1.2 10 Empirical Data Analysis and Presentation 150 ever, the …” „… Years] Figure 12. 10 Empirical Data Analysis and Presentation 152 The adoption growth of mobile money in …”

9 Research Methodology S. 133-147

„… perspectives and sources of data to complement each method and strands of empirical data. It brings out strong …” „… 9.3 9.3 Data Processing and Analysis 145 convergences and divergences in the three empirical strands …” „… study data, for instance, questionnaire survey, financial and interviews (qualitative) datasets helped …”

11 Empirical Discussion and Theoretical Validation: Convergencies and Divergencies S. 259-290

„… together to show the convergences and divergences in the three empirical datasets (see Chapter 10). The …” „… , valuation and collection. The analysis of all the perspectives from the three empirical datasets: financial …” „… Empirical Discussion and Theoretical Validation: Convergencies and Divergencies The empirical …”

1 Introduction S. 25-40

„… empirical data and results. It presents three sources of empirical data: questionnaire survey, financial …” „… empirical data from the trio in this chapter presents the rate of adoption of digital/ automated revenue …” „… , experts in administration and financial datasets while comparing the trio separately analysed empirical …”

Titelei/Inhaltsverzeichnis S. 1-24

„… Empirical Data Analysis and Presentation10 148 Financial Datasets FY 2014/15–2016/1710.1 148 The Adoption of …” „… Nationalbibliothek lists this publication in the Deutsche Nationalbibliografie; detailed bibliographic data are …” „… (Print) 978-3-7489-2326-8 (ePDF) British Library Cataloguing-in-Publication Data A catalogue record for …”

2 Good Governance and Taxation S. 41-56

„… this regard, this chapter answers empirical questions, for instance, what is good governance? What is …” „… , 2008; Levi, 1988; Timmons, 2005). In fact, evidence from empirical studies, for instance, cross …” „… sectional data between 1975 and 1999 and panel data between 1975 and 1995 conducted from high-income …”

References S. 299-320

„… : Palgrave Macmillan Education. Ubaldi, B. 2013. “Open Government Data: Towards Empirical Analysis of Open …” „… Governments? An Empirical study. Public Administration, 85: 449–472. doi: 10.1111/j.1467 – 9299.2007.00654.x …” „… Government Data Initiatives”, OECD Working Papers on Public Governance, No. 22, OECD Publishing, Paris …”

doi.org/10.5771/9783748923268

Friederike Fuhlrott - The Reintegration of Ex-Combatants

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Friederike Fuhlrott

The Reintegration of Ex-Combatants

Series: Nomos Universitätsschriften - Soziologie

Volume 10 2008

Results in this title

The empirical data collection S. 69-82

„… 69 3.2 The empirical data collection Principal aspects of interest The guideline for the data …” „… empirical data collection, and this section will focus on the methods used for preparing and analysing both …” „… the empirical data obtained and the literature reviewed. …”

The collection of empirical data S. 86

„… proverb) 4.1 The collection of empirical data Having discussed the approach to the field, the …” „… empirical part of this study on the situation in Burundi, the information given during the data collection …” „… people in their broader current context, the data presented go beyond the research question. Thus, in the …”

The methodical background S. 82-85

„… empirical data collection, and this section will focus on the methods used for preparing and analysing both …” „… the empirical data obtained and the literature reviewed. 83 Part of thesis Methods Thesis in general …” „… Literature review Empirical data collection Qualitative analysis Empirical data collection Interviewees …”

The general method of the thesis S. 68-69

„… a broad literature review and empirical data collection in order to arrive at a sound analysis. In …” „… have been examined. In addition, a number of websites have been consulted. The empirical data …” „… is not the case (see section 2.4). The main empirical data were acquired through interviews with …”

Relevant issues S. 17-22

„… process in Burundi possible. This is done by providing, for the first time, empirical data on the ongoing …” „… general method of the thesis and the method of the empirical data collection. 1.3 Relevant issues In …” „… to draw a profound conclusion from the empirical data. This is particularly the case because the …”

Why it matters S. 16-17

„… Burundi possible. This is done by providing, for the first time, empirical data on the ongoing process …” „… general method of the thesis and the method of the empirical data collection. 1.3 Relevant issues In …” „… or negatively to the reintegration of ex-combatants in Burundi. Here, the empirical as well as the …”

Titelei/Inhaltsverzeichnis S. 2-14

„… general method of the thesis 683.2 The empirical data collection 693.3 The methodical background 824. The …” „… situation in Burundi 864.1 The collection of empirical data 864.2 Demobilisation and reintegration …” „… similar means, and storage in data banks. Under § 54 of the German Copyright Law where copies are made for …”

On dimensions and domains S. 139-146

„… . In this chapter, the empirical data already presented will be analysed with the help of these two …” „… takes into account the data and information collected during the fieldwork, which was undertaken at the …” „… established on the basis of the same categories and thus the same theoretical background. The empirical …”

What it is about S. 15-16

„… , contributes to the area of applied research. Peace and conflict studies needs more empirical data as a basis …” „… work. Within the field of peace and conflict studies, this thesis, as an empirical case study …”

Demobilisation and reintegration programmes in Burundi S. 86-106

„… proverb) 4.1 The collection of empirical data Having discussed the approach to the field, the …” „… empirical part of this study on the situation in Burundi, the information given during the data collection …” „… people in their broader current context, the data presented go beyond the research question. Thus, in the …”

Disarmament, demobilisation, and reintegration S. 34-47

„… explaining how this study has been carried out and turning to the empirical part about D&R and the data …” „… talking about the approach to the field, the empirical situation in Burundi, and the influencing factors …” „… empirical in-depth case studies of demobilisation and reintegration in Ethiopia, Namibia, and Uganda in 1996 …”

Further observations on demobilisation and reintegration research S. 226-230

„… particular. In addition, this study has made available empirical data on the ongoing process, in order to …”

The impact of the national demobilisation and reintegration programme in Burundi S. 189-200

„… ), and its Document of the Strategy (SE/CNDRR, September 2005). On the basis of the empirical data …” „… collected (sections 4.3 and 4.4), the analysis of the data (sections 5.2 and 5.3), and some interviews with …” „… has not become reality. At the beginning of 2006, when the data for this study were collected, most of …”

Conclusions for demobilisation and reintegration practice S. 217-226

„… particular. In addition, this study has made available empirical data on the ongoing process, in order to …” „… the data collection in Burundi, it can be said that the civilian population are willing, within their …”

Burundi S. 47-66

„… explaining how this study has been carried out and turning to the empirical part about D&R and the data …” „… Makobero (2003). 27 Although this is not the empirical chapter, the important findings of this interview …”

The general factors in demobilisation and reintegration processes S. 166-189

„… the course of D&R. There are additional factors that have emerged out of the context of the data …” „… data collected during the fieldwork at the beginning of 2006 have been considered. Regarding the D&R …” „… context of Burundi, the DDR literature reviewed, and the data collected in Burundi, the factors that …”

doi.org/10.5771/9783845209777

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Eva Riemann

Contextual Brand Valuation

Series: Munich Intellectual Property Law Center - MIPLC Studies

Volume 15 2012

Results in this title

Empirical Data on Distribution Rates: Surveys S. 118-126

„… Figure 3.1: Brand valuation methods. 3.1.3 Empirical Data on Distribution Rates: Surveys Having …” „… perspective,354 process of value determination, degree of abstraction or process of data collection.355 …” „… input and output parameters of value determination. Such models mainly process data derived from the …”

The Law in General S. 245

„… current empirical data.759 5.7.3 Trade Marks Acquired Through Use According to ➜ 4 Nr. 2 MarkenG, a sign …”

Psychographic Models S. 150-157

„… futureoriented.459 It operates to a considerable extent with historic data. What is more, WoReWert➤ is a …” „… the case of used marks. When valuing unused marks, an annual fixed amount based on empirical values is …” „… . 3.2.2.3 Intermediate Findings Financial models usually operate with publicly available data only – in most …”

Findings - Relation to Brand Value S. 245-246

„… current empirical data.759 5.7.3 Trade Marks Acquired Through Use According to ➜ 4 Nr. 2 MarkenG, a sign …”

Relation to Brand Value S. 244-245

„… surveys with past-related questions or reverse projection of current empirical data.759 5.7.3 Trade Marks …”

Contents S. 7-14

„… . . . . . . 116 3.1.3 Empirical Data on Distribution Rates: Surveys . . . . . 118 3.1.3.1 Drees (1999 …”

Financial-Behavioural (Hybrid) Models S. 157-169

„… step in the course of which brand iconography and brand asset scores are compared to data sets from a …” „… general consensus with respect to the selection and weighting of salient input data.489 As a consequence …” „… percentage of this maximum score represents the absolute brand strength. The fact that data on all four …”

Bibliography S. 289-304

„… balance sheet, http://www.intangib lebusiness.com/store/data/files/78-IB Viewpoint How IFRSs put brands o …” „… behaviour – an empirical study, Deutsche Bundesbank Monthly Report July 2002, http://217.110.182 .54 …” „… , Munich 2006 Günther, Thomas; Kriegbaum-Kling, Catharina: Brand Valuation and Control: an Empirical Study …”

Financial Techniques S. 129-150

„… respect to which enough data is available. Every scholar and practitioner analysing brand valuation …” „… methods (other than internally developed ones) faces the problem of data shortage. This is due to the fact …” „… methods for assessment. Hereby, the problem of data shortage is being mitigated to an acceptable degree …”

Intangible Assets and Intellectual Property S. 43-56

„… , the more interaction and data exchange is possible and the more content and applications will be …” „… Bundesbank, Monetary policy and investment behaviour – an empirical study, p. 44 and Chen, Asymmetric …” „… be some proof of their existence, e.g. a registration, contract, database etc. Some scholars define …”

doi.org/10.5771/9783845241890

Matthew Sabbi - Local State Institutional Reforms in Ghana

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Matthew Sabbi

Local State Institutional Reforms in Ghana

Series: Bayreuther Studien zu Politik und Gesellschaft in Afrika | Bayreuth Studies in African Politics and Societies

Volume 3 2017

Results in this title

Methodology: The Empirical Study Design and Data S. 65-84

„… 65 3. Methodology: The Empirical Study Design and Data Before relating the concepts …” „… to empirical reality, an understanding of the context and how empirical data were gathered is …” „… processes used to generate the empirical data and how these data were processed to make them intelligible …”

Introduction: Institution-Building and Change S. 17-34

„… empirical research. The chapter details the multiple methods for collecting data and the different data …” „… nature of empirical materials, data processing and analysis as well as challenges encountered while …” „… the background for examination of the empirical data from Ghana. Following the more descriptive part …”

Titelei/Inhaltsverzeichnis S. 1-16

„… : The Empirical Study Design and Data 65 3.1 Framing the Basis of Knowledge in …” „… 72 3.5 Empirical Data and Collection Procedure 74 3.5.1 The case …” „… countries with an empirical or theoretical focus. The series is open to case studies and comparative …”

Conclusions: Institutional Change and the Rhetoric of Development S. 283-298

„… framework for the study. This analytical framework guided the collection and analysis of empirical data for …” „… answering the central research question. The analysis of the empirical data sought from two local …” „… analysis joined together with empirical data from local state settings, some critical observations became …”

Local State Institution-Building and Strategic Decoupling S. 255-282

„… chapter goes a step further. It integrates empirical data with theoretical arguments to show that the …” „… synthesize empirical evidence with theoretical arguments, the chapter joins empirical data on experiences …” „… evaluations) on the topic at the time of the study. These strands of data allow us to point out that a deeper …”

Theoretical and Conceptual Analysis of Institution- Building and Change S. 35-64

„… ; empirical case studies that make use of the two approaches to analyse institutional change; limitations of …” „… settings. This is implied in references to the concept in the empirical chapters. 2.1 …” „… as ‘municipal entrepreneurs’ in this study will be discussed extensively in the empirical chapters …”

References S. 299-318

„… , culture and Myth. New York: Routledge. Church, R. M. (2001). The effective use of secondary data …” „… research in the real world. London: Sage Publications. Grbich, C. (2013). Qualitative data analysis: An …” „… Policy. International IDEA. (2011, October 5). Voter turnout data for Ghana. Retrieved from …”

Perceptions and Reactions to Local State Institutional Reforms S. 231-254

„… link these local institutional reforms to efficiency although the empirical reality hardly bears that …” „… views are the official rhetoric and empirical reality in everyday situations. Although the substructures …” „… . Constituents’ interest in the DA activities from the empirical evidence, as in other studies (e.g. Ayee …”

Myths and Ambiguities in the Local Political Reforms S. 181-230

„… 122 It is appropriate to note that empirical studies have been unable to establish specific causal …” „… promises set out in the institutional development processes and empirical reality (cf. von Braun & Grote …” „… empirical reality. The lack or absence of genuine participation by popular process is borne out of the fact …”

Reforming the Local Public Administration: Actors, Structures and Institutions S. 137-180

„… development support without undermining local initiative (see OECD, 2009, p. 15).96 Empirical evidence from …” „… data in parts of this section informed published articles in varied forms by the author including the …” „… Sub-Total 15 (100) 6 (100) 21 Grand Total 58 15 73 Sources: Author’s compilation from field data. Note …”

doi.org/10.5771/9783845281414

Gerrit B. Koester - The political economy of tax reforms

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Gerrit B. Koester

The political economy of tax reforms

Series: Neue Studien zur Politischen Ökonomie

Volume 5 2009

Results in this title

Titelei/Inhaltsverzeichnis S. 2-16

„… and taxation 32 5 Summary 35 III A new data-set of tax reforms in Germany 36 1 Empirical approaches to …” „… Table 1: Tax rates and tax bases of main taxes (2007) 20 Table 2: Data for empirical analyses of tax …” „… new German dataThe political economy of tax reformsNomos1. Auflage 2009© Nomos Verlagsgesellschaft …”

Empirical approaches to the analysis of tax policy S. 36-38

„… 36III A new data-set of tax reforms in Germany The empirical literature on tax policy and tax …” „… (compare Table 2). Empirical analyses of tax policy: available data i i l l li il l Data-sets based …” „… and tax reforms we can distinguish seven different kinds of data available for empirical analyses …”

Polit-economic approaches to tax policy – overview S. 124-126

„… stayed so fragmented. Therefore, the opportunities for empirical testing based on our new data-set are …” „… reform dataAlternative approachesFiscal Illusion by timing of tax reforms Governments use timing of tax …” „… dataInertia/theory of reform Incentive to avoid tax reforms (and especially tax increases) because of high …”

Summary S. 47

„… our data-set are a very reliable indicator of tax policy and well-suited for a quantitative analysis …” „… quantitative study of tax policy in Germany. The data-set includes 1,045 new tax policy regulations within 223 …” „… transform the data-set especially by integrating the implementation dates of all new regulations. This does …”

A new data-set on tax reforms in Germany S. 38-40

„… highly promising data for empirical research in tax policy. The fiscal reports – published annually by …” „… compiled a data-set on tax laws based on the federal tax journal that includes quantitative indicators like …” „… number and extent of tax law changes (by number of pages).48 The advantage of this data-set is that is …”

Introduction S. 17-18

„… empirical economic literature – very rare. This results largely from the lack of reliable data that makes it …” „… data-set of tax reforms in Germany from 1964 to 2004 (including more than 1,000 new tax policy regulations …” „… our new data-set? What are the factors that determine tax policy? Is taxation just driven by …”

Economic voting and tax policy – general approach and related literature S. 154-156

„… empirically based on our data-set. 4.1 Economic voting and tax policy – general approach and related …” „… these problems at least partly by testing hypotheses of economic voting based on our new data-set of …” „… , we are far from disposing of these data.280 Based on the data-set we employ here we have to put the …”

Fiscal illusion by timing of tax reforms S. 129-131

„… derive two hypotheses which are testable based on our data-set: If governments tried to camouflage the …” „… data-set includes the dates when new tax regulations were adopted as well as the dates when the regulations …” „… tax reductions. Therefore, we find no evidence for the inertia hypotheses in our data. 3.4 Fiscal …”

The financing and the stabilization function S. 97-106

„… effective. It is not always easy to decide which data should be used for our empirical tests. This can be …” „… and IV. 179 However, we have pursued all empirical tests with the data on implemented reforms as well …” „… reforms covered in our data-set, we see that international tax competition had only a very limited …”

Summary S. 153-154

„… 153 3.9 Summary The most important advantage of our data-set of fiscal effects of tax reforms from …” „… decisions. Finally, we test the hypotheses empirically based on our data-set. 4.1 Economic voting and tax …” „… tax reform directly and quantitatively. Our empirical analyses showed that inertia did not play a …”

The partisan politics approach S. 136-144

„… on our data-set we can directly test our two partisan hypotheses. We have compiled the data on the …” „… conclude that partisan interests are not reflected in the tax reform patterns of our data-set. Our …” „… The relatively limited empirical work that analyzes the effects of partisan orientation on taxation …”

Summary and conclusion S. 166-168

„… reliable data. In this book we employed and transformed a new data-set on tax reforms (based on data from …” „… taxation. Our data-set allowed us to analyze more than 1,000 new regulations in tax policy from 1964 to …” „… became effective. We showed that the fiscal effects included in our data-set are a reliable quantitative …”

Reliability of the data S. 40-47

„… 403 Reliability of the data The data-set on tax legislation, which we want to employ here, is based …” „… the first twelve months from being effective, the data-base includes for most reforms only the dates …” „… data-set necessary. We therefore compiled and added the dates when the new regulations became effective.52 …”

The influence of tax reforms on elections – empirical analysis S. 156-165

„… these data.280 Based on the data-set we employ here we have to put the question differently. The most …” „… only one income tax reform. 281 See description and discussion of the data-set in part III and IV …” „… conditions and tax policy. The time frame for our analysis is given by our data-set on tax policy which …”

Legislative competencies in tax policy and political development S. 110-124

„… opportunities for empirical testing based on our new data-set are especially valuable for comparing the …” „… date of our data-set …” „… the tax policy process at the endpoint of our data-set (2004). Reunification in 1990 (which increased …”

Combined testing of different approaches S. 151-153

„… . What do we find if we test these approaches statistically based on our data-set? We have tested …” „… . 153 3.9 Summary The most important advantage of our data-set of fiscal effects of tax reforms from …” „… . 271 Partly this is affected by the fact that we are focusing here on data on fiscal effects of …”

Bibliography S. 169-185

„… 1995-2002. Brussels. Federal Ministry of Finance (2004). Data-set on tax reforms 1964-2004. Berlin. Feld …” „… : 1182-1196. 173 Dollery, Brian and Andrew Worthington (1996). The Empirical Analysis of Fiscal Illusion …” „… . Brussels. European Commission (2004). Structures of the taxation systems in the European Union. Data …”

Status quo bias and inertia in tax policy S. 126-129

„… reductions hypothesis”). Both hypotheses can be tested directly based on our data-set. 231 See for general …” „… has been a massive change in the tax system within the period covered in our data-set. If we add up …” „… hypotheses which are testable based on our data-set: If governments tried to camouflage the real tax burden …”

Capital mobility, international tax competition and tax policy S. 89-93

„… advantage of our data-set on tax policy in Germany from 1964 to 2004159 is that we are able to test …” „… an important influence of tax competition in our data-set on tax reforms. 1.1 Capital mobility …” „… reflected in tax policy decisions covered in our data-set and has to be included as an explanatory factor in …”

Opportunistic behavior S. 131-136

„… on electoral decisions. 1323.5.3 Empirical analysis Our data-set from 1964 to 2004 covers 11 …” „… timing of tax policy or by implementation of tax reforms? Based on our data-set we have calculated the …” „… different patterns depending on the kind of tax we analyze? In the discussion of our data-set, we found that …”

The role of divided government: partisan governments in a bicameral legislature S. 144-151

„… IV). 3.7.3 Empirical analysis Within the period covered by our data-set264 we observe 13 years of …” „… assigned to the federal level before. Throughout the period in our data-set when VAT was a federal tax …” „… discussion of the data-set in part III.2 148excluded 1965 to 1969 (when the VAT/sales tax was a federal tax …”

Summary of findings S. 109-110

„… inspection of our tax reform data-set leads us to a different conclusion. Although the overall revenue …” „… structure was very stable, the tax system was permanently changing. Based on our data-set we found that …” „… data as well as of data for each of the ten legislative periods covered in our data-set, we found only …”

Tax reforms as a reaction to cold progression S. 106-109

„… in the progressive wage and income taxes. Based on our data-set we have calculated the average annual …” „… GDP-deflator)188 for all 10 legislative periods covered in our data-set. We decided to focus on the analysis of …” „… speak in favor of tax smoothing. But a closer inspection of our tax reform data-set leads us to a …”

Summary S. 165

„… on our new data-set – were strongly correlated with vote share changes. A combination of real GDP …” „… of our empirical analyses ? First, we found a strong influence of real GDP growth and of tax reforms …”

doi.org/10.5771/9783845216096

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